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2026 DAILYLAW 12926 (ALL)

MANISH JAIN v. STATE OF U.P. AND 2 OTHERS

WTAX/4108/2026 · 2026-10-07

Saumitra Dayal Singh, Swarupama Chaturvedi

body2026

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4108 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard learned counsel for parties. 2. Learned Standing Counsel submits that the Government has taken a decision on June 28, 2024 to grant 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. 3. In light of the same, it is clear that amount paid by the petitioner for road tax with respect to vehicle bearing registration No. UP15-EJ-7002 was exempted. 4. Accordingly, respondent authorities are directed to refund the amount paid by the petitioner within a period of six weeks from date. 5. We make it clear that no interest shall be payable to the petitioner on the said amount. 6. With the above direction, the writ petition is disposed of. October 8, 2026 Faraz Versus Counsel for Petitioner(s) : Ashutosh Gupta Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Manish Jain .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad