RANJIT SINGH v. STATE OF U.P. THRU. ADDL. CHIEF SECY. DEPTT. OF TRANSPORT LKO AND 2 OTHERS
WTAX/1343/2025 · 2025-12-05
Amitabh Kumar Rai, Sangeeta Chandra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 181206 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 181206 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1343 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE AMITABH KUMAR RAI, 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 prayer:-
"Issue a writ, order or direction in the nature of Mandamus directing the respondents to refund the amount of Rs.1,74,900/- with 18% interest from date of payment of road tax till the date of actual refund, deposited with the respondents as road tax on registration of hybrid electric 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, 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. December 5, 2025 Ashish Dewal Versus Counsel for Petitioner(s) : Satish Singh, Himanshu Singh, Pramod Kumar Singh Counsel for Respondent(s) : C.S.C. (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Ranjit Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of Transport Lko And 2 Others .....Respondent(s) Digitally signed by :- ASHISH DEWAL High Court of Judicature at Allahabad, Lucknow Bench