WRIT TAX No. 62 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:27811-DB Chief Justice's Court Case :- WRIT TAX No. - 62 of 2025 Petitioner :- Tejesh Kumar Vashishtha Respondent :- State of U.P. and Another Counsel for Petitioner :- Omvir Singh Rajpoot Counsel for Respondent :- Nimai Das, A.C.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.1,97,895/- to the petitioner, which has been realized from him in the head of “Tax”in respect to the hybrid vehicle bearing No. UP 81 DF 8572. 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 submits that the vehicle in question has been purchased from Delhi and the notification, inter alia, requires the purchase and registration of vehicle in Uttar Pradesh and as the vehicle has not been purchased in Uttar Pradesh,