WTAX/1584/2025 of MAYANKAR SINGH Vs STATE OF U.P. THRU. ADDL. CHIEF SECY. DEPTT. OF TRANSPORT LKO. AND 2 OHTERS on 19 December 2025

1. Heard learned counsel for the petitioner and learned Standing counsel for the State Respondents.

2. This petition has been filed with the following main prayer:- "A. Issue a writ, order or direction in the nature of Mandamus directing the respondents to refund the amount of Rs.1,89,900/- with 18% interest from date of payment of road tax till the date of actual refund, deposited with the respondents as road tax on registration of hybrid electric vehicle;"

3. Learned counsel for the parties have admitted that in similar matters this Court has interfered and in pursuance of a Notification dated 02.03.2023 all hybrid vehicles have been exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997, for the period 14.10.2022 to 15.10.2025, however, tax has been charged.

4. Let the Taxation Officer concerned consider and decide the representation of the petitioner in this regard keeping in mind the law on the subject, within a period of one month. If it is found that the said amount is refundable, the same shall be refunded within a period of two weeks of such decision being taken. The decision taken shall be communicated to the petitioner in writing. Versus Counsel for Petitioner(s) : Satish Singh, Pramod Kumar Singh Counsel for Respondent(s) : C.S.C. Mayankar Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of Transport Lko. And 2 Ohters .....Respondent(s)

5. The writ petition is disposed of accordingly. December 19, 2025 Anurag WTAX No. 1584 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ANURAG SINGH High Court of Judicature at Allahabad, Lucknow Bench