Allahabad High Court
APARNA CHAUDHARYversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The court held that the petitioner is entitled to a refund of the road tax paid for the vehicle, as it falls within the categories exempted by the Government’s decision, but no interest is payable.
Summary
The petitioner filed a writ petition seeking a refund of road tax paid for a vehicle (Regn. No. UP27‑BM‑4035) after the Government, on 28 June 2024, announced exemption from road tax for various hybrid electric vehicles. The court examined whether the petitioner was entitled to a refund of the tax already paid and whether interest should be awarded. Relying on the Government’s exemption order, the court concluded that the tax paid was indeed exemptible and directed the respondents to refund the amount. However, the court held that no interest would be payable on the refunded sum. The petition was consequently disposed of with the refund direction.
Issues considered
- Whether the petitioner is entitled to a refund of road tax paid for a vehicle now covered by the Government’s hybrid electric vehicle exemption.
- Whether interest is payable on the refunded amount.
Subjects
- road tax
- hybrid electric vehicle
- tax exemption
- refund
- interest
- writ petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3693 of 2026
Aparna Chaudhary
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Ashutosh Gupta
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. 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 with respect to vehicle bearing registration No. UP27-BM-4035 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.
6. Sri Arvind Kumar Mishra, learned Standing Counsel has appeared for the
State respondents.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 9, 2026
#Vikram/-
Digitally signed by :-
VIKRAM GUPTA
High Court of Judicature at Allahabad
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