EMINENCE YOUTH POWER PRIVATE LIMITED THRU. AUTHORISED REPRESENTATIVE SHASHI KANT v. STATE OF U.P. THRU. PRIN. SECY. MINISTRY OF TRANSPORT LKO. AND 2 OTHERS
WTAX/1206/2025 · 2025-11-15
Amitabh Kumar Rai, Sangeeta Chandra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 186174 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 186174 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1206 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE AMITABH KUMAR RAI, J.
1. Supplementary affidavit filed today by Shri Gaurav Upadhyay, learned counsel for the petitioner is taken on record.
2. Heard learned counsel for the petitioner and learned Standing counsel, who appears on behalf of State-respondent Nos.1 to 3.
3. This petition has been filed with the following main prayer:-
"Issue a writ order or direction in the nature of Mandamus commanding/directing the respondent authority to refund the amount of Rs.5,74,685/- (Five Lakhs Seventy Four Thousand Six Hundred & Eighty Five Rupees) illegally charged in pursuant to road tax and registration charges of his new vehicle Toyota Innova Hycross ZX Hybrid having fuel (Strong Hybrid EV), which was exempted by way of government order dated 02.03.2023."
4. 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.
5. Let the Taxation Officer concerned consider and decide the representation of the petitioner in this regard, keeping in mind the law on Versus Counsel for Petitioner(s) : Satyanshu Ojha, Gaurav Upadhyay, Lohitaksha Shukla Counsel for Respondent(s) : C.S.C. Eminence Youth Power Private Limited Thru. Authorised Representative Shashi Kant .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Ministry Of Transport Lko. And 2 Others .....Respondent(s)
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.
6. The writ petition is disposed of accordingly. November 15, 2025 Shubhankar WTAX No. 1206 of 2025 2 (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- SHUBHANKAR THAKUR High Court of Judicature at Allahabad, Lucknow Bench