Neutral Citation No. - 2025:AHC:51453-DB Chief Justice's Court Case :- WRIT TAX No. - 1520 of 2025 Petitioner :- M/s Sunlight Conschem Corporation Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Rishab Agrawal,Vinayak Mithal Counsel for Respondent :- C.S.C., Manoj Kumar Kushwaha Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Learned counsel for the petitioner points out that though the petition has been filed in the name of M/s Sunlight Conschem Corporation through its proprietor Prateek Gupta, the tax invoice has been issued in the name of Mr. Prateek Gupta C/o M/s Sunlight Conschem Corporation, the firm. 2. Learned counsel for the parties further submit that the issue as raised in the present petition is squarely covered by order in Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024, decided on 13.8.2024 wherein a similar nature of petition has been allowed by this Court. 3. In the case of Parth Agarwal (Supra), a Co-ordinate Bench of this Court, inter-alia, observed and directed as under: "1. Sri Ankur Agarwal, learned Standing Counsel submits that the Government has now taken a decision on June 28, 2024 with regard to granting exemption from road tax to Hybrid electric vehicles, Strong hybrid electric vehicle, Plug-in hybrid electric vehicle, Series hybrid electric vehicle and Series parallel hybrid electric vehicle. 2. In light of the same, it is clear that amount paid by the petitioner for road tax was exempted. 3. Accordingly, respondent authorities are directed to refund the amount paid by the petitioner within a period of six weeks from date. 4. We make it clear that no interest shall be payable to the petitioner on the said amount. 5. With the above direction, the writ petition is disposed of." 4. In view of the submissions made, writ petition filed by the petitioner is also disposed of in the light of similar directions as given in the case of Parth Agarwal (Supra). 5. It is made clear that on account of the fact that the petition has been filed in the name of firm by the proprietor, the same would not dis-entitle the proprietor to receive the refund in whose name the tax invoice has been issued. Order Date :- 9.4.2025 Sandeep/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad