Kaps Overseas Having Its Office v. State of U.P. and 2 Others
Case brief
What is this about?
Road tax exemption and refund, Uttar Pradesh; hybrid electric vehicles (hybrid, strong hybrid, plug-in hybrid, series hybrid, series parallel hybrid); Government decision June 28, 2024; refund without interest; precedential reliance on Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024 (decided 13.8.2024); petitioner Kaps Overseas; Allahabad High Court, Chief Justice's Court; writ petition disposed on 25.2.2025.
What did the court decide?
Writ petition disposed of with directions similar to Parth Agarwal (supra): respondent authorities to refund the road-tax amount paid by the petitioner, within six weeks, without interest. ¶13