WRIT TAX No. 248 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:12923-DB Chief Justice's Court Case :- WRIT TAX No. - 248 of 2025 Petitioner :- M/s Nageen Prakashan and another Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Adarsh Singh,Utkarsh Singh Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioners seeking a direction to the respondents to refund the amount of Rs. 1,91,900/- to the petitioners, which has been realized from them in the head of "Tax"in respect to the hybrid vehicle bearing No. UP-15-DX- 2500. 2. Submissions have been made that the petitioners have 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 tax invoice dated 2.11.2022, 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 a