Neutral Citation No. - 2025:AHC:12942-DB Chief Justice's Court Case :- WRIT TAX No. - 255 of 2025 Petitioner :- Harbinder Singh Rooprai Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Amit Kumar,Vinod Kumar Tirpathi Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner seeking a direction to the respondents to refund the amount of Rs. 2,60,200/- to the petitioner, which has been realized from him in the head of "Tax"in respect to the hybrid vehicle bearing No. UP-16-EK-3380. 2. Submissions have been made that the petitioner have purchased a hybrid vehicle and got it registered with the State of Uttar Pradesh, however, despite exemption, vide notification dated 02.03.2023, granted to the extent of 100% of tax, the said tax has been recovered and, therefore, the respondents may be directed to refund the amount of tax. 3. Learned Standing Counsel, with reference to the tax invoice dated 24.6.2024, submits that the vehicle in question has been purchased from Delhi and the notification, inter alia, requires the purchase and registration of vehicle in Uttar Pradesh and as the vehicle has not been purchased in Uttar Pradesh, the exemption under the notification dated 02.03.2023 is not available. 4. A perusal of the record indicates that the vehicle indeed has been purchased from one M/s Spirited Auto Cars (I) Ltd. from Delhi. The requisite notification dated 02.03.2023, inter alia, provides as under:- "Provided further the motor vehicles in Column no. 2 against serial no. 1, 2 and 4 of the table shall be given 100 percent exemption of tax specified in Column no. (3), (4) and (5), for Electric Vehicles (EV) purchased and registered in Uttar Pradesh." 5. A perusal of the above provision of the exemption notification reveals that twin conditions for the purpose of grant of exemption are required to exist, i.e., purchase and registration of vehicle in Uttar Pradesh. 6. Admittedly, the vehicle has not been purchased from Uttar Pradesh and consequently, the claim made for exemption and refund by the petitioner cannot be countenanced. There is no substance in the writ petition, the same is, therefore, dismissed. Order Date :- 24.1.2025 nd/piyush (Vikas Budhwar, J) (Arun Bhansali, CJ) Digitally signed by :- PIYUSH KUMAR High Court of Judicature at Allahabad