Kaushal Kishore Lal Gautam v. State of U.P. and 2 Others
Case brief
What is this about?
Allahabad High Court, WRIT TAX 986 of 2025, disposed 12.3.2025 (DB: Arun Bhansali CJ, Kshitij Shailendra J; neutral citation 2025:AHC:36267-DB). Road tax refund for petitioner in the wake of U.P. Government decision of June 28, 2024 exempting hybrid, strong hybrid, plug-in hybrid, series hybrid and series parallel hybrid electric vehicles from road tax. Disposal by precedent-following: Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024 (decided 13.8.2024) deemed to cover the issue squarely; petition disposed of with similar directions — refund of road tax paid within six weeks, no interest payable.
What did the court decide?
Refund of the road tax amount paid by the petitioner (exempted under the Government decision of June 28, 2024 relating to hybrid electric vehicle categories), to be effected within six weeks, with no interest payable — following the directions given in Parth Agarwal (supra).