Allahabad High Court
M/S QAZI ENGINEERING PVT. LTD.versusSTATE OF U.P. AND 4 OTHERS
- Decided
Holding
The petitioner is entitled to a refund of the road tax paid, but no interest shall be payable.
Summary
The petitioner, M/s Qazi Engineering Pvt. Ltd., paid road tax for a vehicle (Regn. No. UP78-HE-7860) before the Government's June 28, 2024 decision exempting hybrid electric vehicles from road tax. After the exemption, the petitioner sought a refund of the tax paid. The Court examined the Government's exemption order and concluded that the tax amount should be returned to the petitioner. However, the Court held that no interest is payable on the refunded amount. Accordingly, the respondents were directed to refund the tax within six weeks, and the writ petition was disposed.
Issues considered
- Whether the petitioner is entitled to a refund of road tax paid on a vehicle now covered by the Government's exemption for hybrid electric vehicles.
- Whether interest is payable on the refunded road tax amount.
Subjects
- road tax
- hybrid electric vehicle
- tax exemption
- refund
- interest
- writ petition
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3697 of 2026
M/S Qazi Engineering Pvt. Ltd.
.....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. - 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. UP78-HE-7860 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
Checking your session…