WRIT TAX No. 255 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:12942-DB Chief Justice's Court Case :- WRIT TAX No. - 255 of 2025 Petitioner :- Harbinder Singh Rooprai Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Amit Kumar,Vinod Kumar Tirpathi 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 petitioner seeking a direction to the respondents to refund the amount of Rs. 2,60,200/- to the petitioner, which has been realized from him in the head of "Tax"in respect to the hybrid vehicle bearing No. UP-16-EK-3380. 2. Submissions have been made that the petitioner 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 24.6.2024, 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