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Allahabad HC Orders Road Tax Refund on Hybrids Vehicles Post Policy Change

Case Law Details

TaxGuru Citation
2025 taxguru.in 5250
Case Name
Anjana Agarwal Vs State of U.P. And 2 Others (Allahabad High Court)
Date of Judgement/Order
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Anjana Agarwal Vs State of U.P. And 2 Others (Allahabad High Court)

Allahabad High Court has directed the refund of road tax paid by petitioners for hybrid electric vehicles, following a recent policy shift by the Uttar Pradesh government. In the case of Anjana Agarwal Vs State of U.P. And 2 Others, the Court noted that the State had decided on June 28, 2024, to exempt various categories of hybrid electric vehicles, including strong, plug-in, series, and series parallel hybrid electric vehicles, from road tax. Consequently, the High Court clarified that the road tax previously paid by the petitioner was now deemed exempted. The respondent authorities have been instructed to process the refund within six weeks from the date of the order. The Court explicitly stated that no interest would be payable to the petitioner on the refunded amount. This decision, without citing specific judicial precedents within this judgment text, effectively disposes of the writ petition, aligning with the government’s updated policy on hybrid vehicle taxation.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

1. Heard learned counsel appearing on behalf of the petitioner and learned Additional Chief Standing Counsel appearing on behalf of the State- respondents.

2. Learned Additional Chief Standing Counsel appearing on behalf of the State- respondents submits that the Government has now taken decision on June 28, 2024 with regard to granting 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.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,000

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