WRIT TAX No. 1158 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:48845-DB Chief Justice's Court Case :- WRIT TAX No. - 1158 of 2025 Petitioner :- Seema Katariya Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Bharat Garg Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed seeking a direction to the respondents to refund the amount of road tax realized in respect of the vehicle purchased by the petitioner. 2. Learned Standing Counsel submits that as the vehicle has been purchased from outside the State, the exemption is not available. 3. Reliance has been placed on an order of this Court in Devender Kumar vs. State of U.P. & 2 others : Writ Tax No. 1791 of 2024 decided on 23.10.2024. 4. In the case of Devender Kumar (Supra), it was, inter-alia, observed by the Court as under : “4. A perusal of the record indicates that the vehicle indeed has been purchased from one M/s Crystal Toyota from Delhi. The requisite notification dated 02.03.2023, inter alia, provides as under:- "Provided further the motor vehicles in Column no. 2 against serial no. 1, 2 and 4 of the table shall be given 100 percent