Allahabad High Court
M/S CANDY FLOSS EDUCATIONAL SOCIETYversusSTATE OF U.P. AND 4 OTHERS
- Decided
Holding
The Court held that the petitioner is entitled to a refund of the road tax paid, but no interest shall be payable.
Summary
The petitioner, M/S Candy Floss Educational Society, filed a writ petition seeking a refund of road tax paid on a vehicle (Regn. No. UP 78 HK 8250) after the Government of Uttar Pradesh issued an exemption order on June 28, 2024 for various categories of hybrid electric vehicles. The petition argued that the vehicle fell within the exempted categories and therefore the tax paid should be returned. The Court examined the exemption order and found that the petitioner’s vehicle indeed qualified for the exemption. Consequently, the Court directed the respondent authorities to refund the tax amount within six weeks, expressly stating that no interest would be payable on the refunded sum. The writ petition was thereafter disposed of.
Issues considered
- Is the petitioner entitled to a refund of road tax paid on a vehicle that now falls under the Government’s exemption for hybrid electric vehicles?
- Is interest payable on the refunded road tax amount?
Subjects
- road tax
- hybrid electric vehicle
- tax exemption
- refund
- interest
- writ petition
- High Court of Allahabad
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2519 of 2026
M/S Candy Floss Educational Society
.....Petitioner(s)
Versus
State Of U.P. And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Satyendra Kumar Jaiswal
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Sri Arvind Kumar Mishra, learned Standing Counsel submits that the
Government has taken a decision on June 28, 2024 to grant exemption from
road tax to Hybrid electric vehicles, Strong hybrid electric vehicle, Plug-in
hybrid electric vehicle, Series hybrid electric vehicle and Series parallel
hybrid electric vehicle.
2. In light of the same, it is clear that amount paid by the petitioner for road
tax in respect of vehicle bearing Registration No. UP 78 HK 8250 was
exempted.
3. Accordingly, respondent authorities are directed to refund the amount paid
by the petitioner within a period of six weeks from date.
4. We make it clear that no interest shall be payable to the petitioner on the
said amount.
5. With the above direction, the writ petition is disposed of.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 14, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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