Gur Shakti Singh v. the Govt. of U.P. Thru. Prin. Secy. Deptt. of Transport Lko. and 2 Others
Case brief
What is this about?
Allahabad HC (Lucknow Bench) WTAX 920/2025, disposed 15.09.2025, coram Sangeeta Chandra & Brij Raj Singh JJ.; petitioner Gur Shakti Singh (counsel Ravi Preet Kaur) v. Govt. of U.P. thru Prin. Secy., Deptt. of Transport, Lko. & 2 Others incl. Regional Transport Officer (counsel C.S.C.). Subject: refund of road tax paid on a hycross hybrid electric vehicle; exemption of all hybrid vehicles from road tax under U.P. Motor Vehicle Taxation Act, 1997 in pursuance of Notification dated 02.03.2023 for period 14.10.2022 to 13.10.2025 despite tax having been charged; direction to concerned Taxation Officer to decide representation within one month and refund within two weeks if refundable, decision to be conveyed in writing; prayer for writ of Mandamus.
What did the court decide?
Writ petition disposed of with a direction to the Taxation Officer concerned to consider and decide the petitioner's representation within one month and, if the amount is found refundable, to refund it within two weeks of such decision, communicating the decision in writing.