Allahabad High Court
WTAX/1533/2025 of M/S DYNAMIC REALCON PRIVATE LIMITED THRU.DIRECTOR DEEPAK KUMAR SINGH Vs STATE OF U.P. THRU. PRIN. SECY. TRANSPORT GOVT. LKO. AND 2 OTHERS on 18 December 2025
JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1533 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. 1. Heard Sri Amit Sachan, learned counsel for the petitioner and the learned counsel for the State. 2. The contention of the petitioner's counsel is that in
HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW
WRIT TAX No. - 1533 of 2025
Court No. - 2
HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE AMITABH KUMAR RAI, J.
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1. Heard Sri Amit Sachan, learned counsel for the petitioner and the learned counsel for the State.
2. The contention of the petitioner's counsel is that in view of the notification dated 02.03.2023, all hybrid vehicles such as the one owned by the petitioner were exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997 for the period 14.10.2022 to 13.10.2025. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.1,99,900/-. Therefore, he says that the said amount is liable to be refunded.
3. Let the Taxation Officer concerned consider and decide the representation filed in this regard keeping in mind the law on the subject, within one month. If it is found that the said amount is refundable, then the same shall be refunded within two weeks of such decision being taken. The decision shall be communicated to the petitioner in writing.
4. Writ petition is accordingly disposed of. December 18, 2025 N.PAL Versus Counsel for Petitioner(s) : Amit Sachan, Anand Kumar Yadav Counsel for Respondent(s) : C.S.C. (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) M/S Dynamic Realcon Private Limited Thru.Director Deepak Kumar Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Transport Govt. Lko. And 2 Others .....Respondent(s) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench