AWADHESH KUMAR TIWARI v. STATE OF U.P. THRU. SECY. TRANSPORT DEPTT. GOVT. SECTT. LKO. AND 2 OTHERS
WTAX/1007/2025 · 2025-09-26
Brij Raj Singh, Sangeeta Chandra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 167176 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 167176 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1007 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE BRIJ RAJ SINGH, J.
1. Heard learned counsel for the petitioner and learned Standing counsel for the State Respondents.
2. This petition has been filed with the following main prayers:-
"I. Issue a writ, order or direction in the nature of Mandamus directing the Respondents to refund the amount of Rs.2,40,100/- (Two Lakhs Forty Thousand One Hundred Only) as road tax which was charged by the Petitioner illegally as road tax for his hybrid electric vehicle. II. Issue a writ, order or direction in the nature of Mandamus directing the Respondents to pay the interest on the amount of Rs.2,40,100/- (Two Lakhs Forty Thousand One Hundred Only) as road tax at a rate of 9% P.A. from the date of the registration of the hybrid electricity vehicle."
3. Learned counsel for the parties have admitted that in similar matters this Court has interfered and in pursuance of a Notification dated 02.03.2023 all hybrid vehicles have been exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997, for the period 14.10.2022 to 13.10.2025, however tax has been charged.
4. Let the Taxation Officer concerned consider and decide the representation of the petitioner in this regard keeping in mind the law on the subject, within a period of one month. If it is found that the said amount is refundable, the same shall be refunded within a period of two weeks of such decision being taken. The decision taken shall be communicated to the petitioner in writing.
5. The writ petition is disposed of accordingly. September 26, 2025 Darpan Sharma Versus Counsel for Petitioner(s) : Abhishek Shukla Counsel for Respondent(s) : C.S.C. (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Awadhesh Kumar Tiwari .....Petitioner(s) State Of U.P. Thru. Secy. Transport Deptt. Govt. Sectt. Lko. And 2 Others .....Respondent(s) Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench