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2025 DAILYLAW 47738 (ALL)

KISHOR KUMAR SHARMA v. STATE OF UP AND 2 OTHERS

WTAX/1832/2025 · 2025-04-23

Shekhar B Saraf, Y K Srivastava

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:63296-DB Court No. - 40 Case :- WRIT TAX No. - 1832 of 2025 Petitioner :- Kishor Kumar Sharma Respondent :- State Of Up And 2 Others Counsel for Petitioner :- Syed Mohd. Fazal,Sr. Advocate Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Learned counsel for the Revenue very fairly admits that vide notification dated 02.03.2023, the Government has granted 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 petitions are disposed of. Order Date :- 24.4.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad