Disposed¶20

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

Allahabad HC23 Sept 2025WTAX/961/2025

Case brief

AI extract

What is this about?

Hybrid electric vehicle road tax refund Uttar Pradesh; exemption Notification dated 02.03.2023; U.P. Motor Vehicle Taxation Act 1997; period 14.10.2022 to 13.10.2025; refund of Rs.2,47,600 road tax; 9% p.a. interest on road tax; direction to Taxation Officer to decide representation within one month; refund within two weeks if refundable; writ disposed; WRIT TAX No. 961 of 2025; Allahabad High Court Lucknow; Sangeeta Chandra; Brij Raj Singh.

What did the court decide?

Direction to the Taxation Officer concerned to consider and decide the petitioner's representation within one month; if the amount is found refundable, refund within two weeks of the decision, with the decision communicated to the petitioner in writing. No immediate refund was ordered. ¶20

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

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the respondents are bound to refund Rs.2,47,600/- charged as road tax on the petitioner's hybrid electric vehicle, given the exemption notified on 02.03.2023 for the period 14.10.2022 to 13.10.2025 under the U.P. Motor Vehicle Taxation Act, 1997. +1 more

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Court's answer

The Taxation Officer concerned is directed to consider and decide the petitioner's representation, keeping in mind the law on the subject, within a period of one month.

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Ratio / Principle

If it is found that the amount is refundable, it shall be refunded within two weeks of such decision being taken, and the decision taken shall be communicated to the petitioner in writing.

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Key takeaways

The writ petition is disposed of on the above directions.ratio¶20

Detailed headnote1 paragraphs

Allahabad High Court (Lucknow Bench), Court No. 2 — Writ Tax No. 961 of 2025 (Pawan Kumar Mishra v. State of U.P. Thru. Secy., Transport Deptt. and others), decided 23.09.2025 (Sangeeta Chandra & Brij Raj Singh, JJ.). Road tax on hybrid electric vehicle: counsel for both sides admitted that in similar matters the Court had interfered and that, pursuant to a Notification dated 02.03.2023, all hybrid vehicles stand exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997 for the period 14.10.2022 to 13.10.2025, yet tax had been charged. The petition seeking mandamus for refund of Rs.2,47,600/- with 9% p.a. interest was not finally adjudicated; it was disposed of by directing the Taxation Officer concerned to decide the petitioner's representation, keeping the law on the subject in mind, within one month, and — if the amount is found refundable — to refund it within two weeks of the decision and communicate the decision in writing.

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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

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.....Respondent(s)

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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.

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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. "

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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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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

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

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