WRIT TAX No. 399 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:19969-DB Chief Justice's Court Case :- WRIT TAX No. - 399 of 2025 Petitioner :- Anurag Garg Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Jahangir Haider Counsel for Respondent :- Manoj Kumar Kushwaha, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner seeking a direction to the respondents to refund the amount of Rs. 3,07,750/- to the petitioner, which has been realized from him in the head of "Tax"in respect to the hybrid vehicle bearing No. UP 65 FC 0001. 2. Submissions have been made that the petitioner has purchased a hybrid vehicle and got it registered with the State of Uttar Pradesh, however, despite exemption, vide notification dated 02.03.2023, granted to the extent of 100% of tax, the said tax has been recovered and, therefore, the respondents may be directed to refund the amount of tax. 3. Learned Standing Counsel, with reference to the registration certificate (Annexure-8) dated 19.04.2024, submits that the vehicle in question has been purchased from Rohtak and the notification, inter alia, requires the purchase and registration of ve