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2026 DAILYLAW 1499 (ALL)

M/S CANDY FLOSS EDUCATIONAL SOCIETY v. STATE OF U.P. AND 4 OTHERS

WTAX/2519/2026 · 2026-05-13

Saumitra Dayal Singh, Swarupama Chaturvedi

body2026

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2519 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Sri Arvind Kumar Mishra, 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. 2. In light of the same, it is clear that amount paid by the petitioner for road tax in respect of vehicle bearing Registration No. UP 78 HK 8250 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. May 14, 2026 Abhilash Versus Counsel for Petitioner(s) : Satyendra Kumar Jaiswal Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Candy Floss Educational Society .....Petitioner(s) State Of U.P. And 4 Others .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad