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2025 DAILYLAW 152553 (ALL)

APARAJITA SINGH CHAUHAN v. STATE OF U.P THRU. PRIN. SECY. TRANSPORT DEPTT. LKO. AND 2 OTHERS

WTAX/641/2025 · 2025-07-23

Manish Kumar, Rajan Roy

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:42229-DB Court No. - 2 Case :- WRIT TAX No. - 641 of 2025 Petitioner :- Aparajita Singh Chauhan Respondent :- State Of U.P Thru. Prin. Secy. Transport Deptt. Lko. And 2 Others Counsel for Petitioner :- Kshitij Gupta,Aditya Kumar Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. 1. Let the petitioner correct the details of opposite party no. 3 during course of the day. Such correction be also made in the copy of standing counsel. 2. Heard. 3. The contention of the petitioner's counsel is that in view of the notification dated 02.03.2023 all hybrid vehicles such as the one owned by the petitioner were exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997 for the period 14.10.2022 to 13.10.2025. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.1,82,900/-. Therefore, he says that the said amount is liable to be refunded. 4. Let the Taxation Officer concerned consider and decide the representation filed in this regard keeping in mind the law on the subject, within one month. If it is found that the said amount is refundable, then the same shall be refunded within two weeks of such decision being taken. The decision shall be communicated to the petitioner in writing. 5. Writ petition is accordingly disposed of. [Manish Kumar, J.] [Rajan Roy, J.] Order Date :- 23.7.2025 Santosh/- Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench