WRIT TAX No. 153 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:9796-DB Chief Justice's Court Case :- WRIT TAX No. - 153 of 2025 Petitioner :- Anuj Awana Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Uma Nath Pandey, Dharmendra Kumar Shukla Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner seeking direction to the respondents to refund an amount of Rs.2,58,800/- to the petitioner realized under the head of 'Tax' in respect of his Hybrid Vehicle bearing registration No. UP-16 DF 3700. 2. Submissions have been made that the vehicle in question was purchased by the petitioner on 30.5.2022 from NOIDA, (U.P.) and an amount to the tune of Rs.2,58,800/- was paid as One Time Tax (OTT). The vehicle was registered on 10.6.2022. 3. Submissions have been made that the State has issued a notification dated 2.3.2023, Annexure-4 inter alia providing for an amendment in the U.P. Motor Vehicles Taxation Act, 1997 whereby on electric vehicles purchased and registered in the State of U.P. from the date of notification of the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 ('the