Disposed¶13

Narendra Nath Singh v. State of U.P. and 2 Others

Allahabad HC6 May 2025WTAX/2031/2025

Case brief

AI extract

What is this about?

Uttar Pradesh road tax exemption refund hybrid electric vehicles; Government decision June 28, 2024; Strong hybrid, Plug-in hybrid, Series hybrid, Series parallel hybrid electric vehicles; refund within six weeks without interest; reliance on Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024 (decided 13.8.2024); petitioner Narendra Nath Singh v. State of U.P.; counsel Akhilesh Kumar Singh; C.S.C. for State; Allahabad High Court Double Bench; Arun Bhansali, Chief Justice; Kshitij Shailendra, J.; neutral citation 2025:AHC:71929-DB; order date 6.5.2025.

What did the court decide?

As per the directions adopted from Parth Agarwal (supra): refund of the road tax paid by the petitioner within six weeks, with no interest payable on the said amount. ¶13

Narendra Nath Singh vs State of U.P. and 2 Others — Allahabad HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

As per the directions adopted from Parth Agarwal (supra): refund of the road tax paid by the petitioner within six weeks, with no interest payable on the said amount.

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Issue for consideration

Whether the petitioner is entitled to exemption from, and refund of, road tax paid for a hybrid electric vehicle, the issue being stated by the parties to be squarely covered by the order in Parth Agarwal v. State of U.P. & 3 others (Writ Tax No. 1264 of 2024), which dealt with exemption flowing from the Government decision of June 28, 2024 covering Hybrid, Strong hybrid, Plug-in hybrid, Series hybrid and Series parallel hybrid electric vehicles.

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Court's answer

This Court disposed of the writ petition in the light of similar directions as given in Parth Agarwal (supra), i.e., adopting the directions of the co-ordinate Bench order (refund of road tax paid within six weeks, without interest) for the present petitioner.

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Detailed headnote1 paragraphs

High Court of Judicature at Allahabad (Double Bench), WRIT TAX No. 2031 of 2025 — Order dated 6.5.2025, passed in the Chief Justice's Court by Hon'ble Arun Bhansali, Chief Justice and Hon'ble Kshitij Shailendra, J. Petitioner Narendra Nath Singh's petition against the State of U.P. and 2 others, raising the same issue as in Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024 (decided 13.8.2024), was disposed of on the submission of learned counsel for the parties that the issue stood 'squarely covered'. In Parth Agarwal (quoted in extenso), a co-ordinate Bench, recording the Standing Counsel's statement that the Government had taken a decision on June 28, 2024 granting exemption from road tax to Hybrid electric vehicles, Strong hybrid electric vehicle, Plug-in hybrid electric vehicle, Series hybrid electric vehicle and Series parallel hybrid electric vehicle, had held the road tax paid by that petitioner to be exempted and directed refund within six weeks, expressly barring interest. Following that course, the present writ petition was 'also disposed of in the light of similar directions as given in the case of Parth Agarwal (supra)'.

Narendra Nath Singh v. State of U.P. and 2 Others

Case brief

What is this about?

What did the court decide?

Narendra Nath Singh v. State of U.P. and 2 Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

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