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2025 DAILYLAW 126567 (ALL)

M/S RAJ COMPANY AND SUPPLIERS THRU. PROPRIETOR GAJENDRA SINGH v. STATE OF U.P. THRU. PRIN. SECY. (TRANSPORT DEPTT) GOVT. OF U.P. LKO. AND 2 OTHERS

WTAX/122/2025 · 2025-03-07

Ajai Kumar Srivastava I, Sangeeta Chandra

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:14083-DB Court No. - 9 Case :- WRIT TAX No. - 122 of 2025 Petitioner :- M/S Raj Company And Suppliers Thru. Proprietor Gajendra Singh Respondent :- State Of U.P. Thru. Prin. Secy. (Transport Deptt) Govt. Of U.P. Lko. And 2 Others Counsel for Petitioner :- Manish Singh Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Ajai Kumar Srivastava-I,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State Respondents. 2. This writ petition has been filed with the following main prayer:- "I. Issue a writ, order or direction in the nature of mandamus directing the Opposite parties to refund the amount of Rs.3,09,800/- with interest from date of payment of road tax i.e. 31.05.2024 till the date of actual refund, deposited with the opposite parties as road tax on registration of his hybrid electric vehicle;(which is annexed as Annexure no.4 to this writ petition)." 3. It has been submitted by the learned counsel for the petitioner that the petitioner has already made a representation on 07.10.2024 to R.T.O., Mahanagar, Lucknow, however, refund of road tax has not been ordered till date by the R.T.O. 4. Learned counsel for the petitioner has also placed reliance upon an order passed by a coordinate Bench of this Court on 30.09.2024 in Writ Tax No. 243 of 2024, 'Abhinav Rajey Vs. State of U.P.', a copy of which has been filed as annexure-09 to the writ petition. 5. We have gone through the order, the relevant extracts of which is as follows:- "Learned Standing Counsel for the respondents has produced before the instructions sent by Regional Transport Officer, Ayodhya dated 25.09.2024 admitting that on strong hybrid vehicles, the High Court has passed certain orders and in pursuance thereof, the Transport Commissioner has issued a Circular on 13.09.2024 admitting the liability of refund of tax already taken from vehicle owners. This writ petition is disposed of with a direction to the petitioner to make a a fresh application referring to the Circular dated 13.09.2024 issued by the Transport Commissioner within ten days from today. If such an application is made, the respondent no.3 shall pass appropriate orders thereon taking into account the observations made by the Court and also in the Circular of the Transport Commissioner within a period of four weeks and ensure refund of road tax and other dues to the petitioner to which he is entitled to, if any. " 6. Accordingly, this Writ Petition is disposed of in the same terms with a direction to the respondent no.4 to decide the representation of the petitioner in accordance with the relevant Government notifications within a period of six weeks from the date a certified copy of this order is produced before him. Order Date :- 7.3.2025 Darpan Sharma Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench