Allowed

Pradip Bhandari v. Ut of Chandigarhthrough Secretary Department of He Nd Transrt

Punjab & Haryana HC29 Oct 2024CWP/10579/2024

Case brief

AI extract

What is this about?

The Court allowed the writ petition regarding a refund of 50% Motor Vehicle Tax on a strong hybrid car. Relying on a clarification notification, the Court held the petitioner entitled to a refund of the excess tax paid on the clarified Ex-showroom price, directing refund within one week.

What did the court decide?

Refund of excess Motor Vehicle Tax within one week; 9% p.a. interest for delayed payment.

Pradip Bhandari Vs Ut of Chandigarhthrough… — Motor Accident Claims | Punjab & Haryana HC (2024)

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106

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CM-17783-CWP-2024 and CM-17784-CWP-2024 in/and CWP-10579-2024 (O&M) Date of Decision:29.10.2024

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PRADIP BH A NDARI

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.…...Petitioner

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V /s.

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U.T. OF CH A NDIGARH AND OTHERS …......Respondents

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CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH

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Present: M r. Gaurav Chopra, Sr. Advoca t e with M r. Ajay Kalra, Advocate f or the petitioner.

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M r. Sumeet Jain, Addl. Standin g Counsel, U.T. f or the respondents/U.T., Chand i garh.

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M r. Shashank Bhandari, Advoca t e f or respondent No.5/SBI.

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***** **** SANJEEV PRAKASH SHARMA, J. (Oral)

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CM-17784-CWP-2024

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A pplication for placing on reco r d notification dated 21.10.202 4

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as Annexure P -10 is allowed.

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R egistry to place the same at ap p ropriate place.

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CM-17783-CWP-2024

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F or the reasons stated in the pr e ponement application, the sam e

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is allowed.

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M ain case is taken on board tod a y itself.

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Main case

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1. T he petitioner had preferred thi s Writ Petition with a prayer t o refund of 5 0 % amount as collected by w ay of Motor Vehicle Tax fo r MOHIT GOYAL2024.11.04 15:53issuance of R egistration Certificate of strong Hybrid car, along with interest , I attest to the accuracy and integrity of this document

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CWP-10579-2024 (O&M)

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Page 2 of 3

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on the basis o f the notification dated 24.11. 2 023 which allows tax rebate o f 50% to be gr a nted in respect of strong hybri d cars having price range belo w Rs.20 Lakhs ( Ex-showroom price).

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2. T he claim of the petitioner was not accepted as the respondent s included the value of other amounts in the Ex-showroom price. Now, th e respondents have issued a clarification c i rcular vide notification date d 21.10.2024, w hereby the Administrator, U. T ., Chandigarh has defined th e Ex-showroo m price as mentioned in notifica t ion dated 07.12.2023, to be th e sum total of s ale amount of the vehicle as u p loaded on Homologation porta l by the manu fa cturer, the amount of GST & C ess and shall not include the ta x collected at s o urce / tax deducted at source a n d discount, if any, given by th e dealer, in the Ex-showroom price. The Circu l ar/notification dated 21.10.202 4 is taken on re c ord.

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3. K eeping in view circular/notifi c ation dated 21.10.2024, whic h would be ef f ective from the date of notif i cation dated 07.12.2023, as i t explains the d efinition of Ex-showroom pri c e mentioned in the notificatio n dated 07.10. 2 023, the petitioner would be entitled to the benefit of th e notification d ated 21.10.2024 and the tax paid by the petitioner shall have t o be reduced t o 50% on the basis of the Ex-s h owroom price as clarified vid e the circular/ n otification dated 21.10.2024. T he amount already received b y the Departme n t in excess, therefore, will hav e to be refunded.

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4. C onsidering the fact that the am o unt of tax was deposited by th e petitioner on l y in the month of June, 2024, we do not intend to grant an y interest on th e refund amount.

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5. W e accordingly allow this W rit Petition and direct th e MOHIT GOYAL 2024.11.04 15:53respondents t o refund the amount to the p e titioner, deposited in excess o f I attest to the accuracy and integrity of this document

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CWP-10579-2024 (O&M)

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Page 3 of 3

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50% tax am o unt, calculated on the basis of the Ex-showroom price a s clarified vide circular/notification dated 21.1 0 .2024.

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6. T he refund of the amount shall b e paid to the petitioner within a period of one week henceforth. If the am o unt is not refunded within th e aforesaid per i od, the petitioner would also b e entitled to interest @ 9% pe r annum.

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7. A ll pending applications also sta n d disposed of accordingly.

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(SANJEEV PRAKASH SHARMA) JUDGE

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(SANJAY VASHISTH) JUDGE

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October 29, 2024

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Mohit goyal

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1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No

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MOHIT GOYAL 2024.11.04 15:53 I attest to the accuracy and integrity of this document

Pradip Bhandari v. Ut of Chandigarhthrough Secretary Department of He Nd Transrt

Case brief

What is this about?

What did the court decide?

Pradip Bhandari v. Ut of Chandigarhthrough Secretary Department of He Nd Transrt

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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