Disposed¶20

Pawan Kumar Mishra v. State of U.P. Thru. Secy. Transport Deptt. Lko. and 2 Others

Allahabad HC23 Sept 2025/961/2025

Case brief

AI extract

What is this about?

Hybrid electric vehicle road tax refund Uttar Pradesh; writ (mandamus) for refund of Rs. 2,47,600 road tax plus 9% p.a. interest; exemption of hybrid vehicles from road tax under U.P. Motor Vehicle Taxation Act, 1997 per Notification dated 02.03.2023 for period 14.10.2022 to 13.10.2025; direction to Taxation Officer to decide representation within one month and refund within two weeks if refundable; writ petition disposed of; bench Sangeeta Chandra and Brij Raj Singh; decided 23.09.2025.

What did the court decide?

Taxation Officer to decide the petitioner's representation within one month; refund within two weeks if the amount is found refundable; decision to be communicated to the petitioner in writing. ¶20

Pawan Kumar Mishra Vs State of U.P. Thru. Secy… — Motor Accident Claims | Allahabad HC (2025)

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

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WRIT TAX No. - 961 of 2025

Pawan Kumar Mishra

.....Petitioner(s)

Versus

State Of U.P. Thru. Secy. Transport Deptt. Lko. And 2 Others

¶7

.....Respondent(s)

¶8

Counsel for Petitioner(s)	: Abhishek Shukla
Counsel for Respondent(s)	: C.S.C.

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Court No. - 2

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HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J.

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Heard learned counsel for the petitioner and learned Standing counsel for the State Respondents.

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This petition has been filed with the following main prayers:-

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" I. Issue a writ, order or direction in the nature of Mandamus directing the Respondents to refund the amount of Rs.2,47,600/- (Two Lakhs Forty Seven Thousand Six Hundred Only) as road tax which was charged by the Petitioner illegally as road tax for his hybrid electric vehicle.

¶14

II. Issue a writ, order or direction in the nature of Mandamus directing the Respondents to pay the interest on the amount of Rs.2,47,600/- (Two Lakhs Forty Seven Thousand Six Hundred Only) as road tax at a rate of 9% P.A. from the date of the registration of the hybrid electricity vehicle. "

¶15

Learned counsel for the parties have admitted that in similar matters this Court has interfered and in pursuance of a Notification dated 02.03.2023 all hybrid vehicles have been exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997, for the period 14.10.2022 to 13.10.2025, however tax has been charged.

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Let the Taxation Officer concerned consider and decide the representation of the petitioner in this regard keeping in mind the law on the subject, within a period of one month. If it is found that the said

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WTAX No. 961 of 2025

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¶19

amount is refundable, the same shall be refunded within a period of two weeks of such decision being taken. The decision taken shall be communicated to the petitioner in writing.

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The writ petition is disposed of accordingly.

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(Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.)

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September 23, 2025

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Darpan Sharma

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Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench

Pawan Kumar Mishra v. State of U.P. Thru. Secy. Transport Deptt. Lko. and 2 Others

Case brief

What is this about?

What did the court decide?

Pawan Kumar Mishra v. State of U.P. Thru. Secy. Transport Deptt. Lko. and 2 Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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