2024 (11) TMI 539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh For the Respondent : Nimai Dass, A.C.S.C. ORDER 1. This writ petition has been filed by the petitioner seeking direction to the respondents to refund an amount of Rs. 1,74,900/- to the petitioner realized under the head of 'Tax' in respect of his Hybrid Vehicle bearing registration No. UP-16 DL 0728. 2. Submissions have been made that the vehicle in question was purchased ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of the vehicle from the date of notification of the Policy, 2022 dated 14.10.2022 and as admittedly, the vehicle has been purchased prior to the said date i.e. on 13.10.2022, notification is not applicable and the petitioner is not entitled to the refund. 5. Learned counsel for the petitioner attempted to make submissions that as the vehicle was registered on 18.10.2022, even if the tax was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....desh. The above exemption is applicable as follows: (i) on any electric vehicle (EV) purchased and registered in the State of Uttar Pradesh from the date of notification of Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022, dated 14.10.2022 upto 13.10.2025." A perusal of the above would reveal that the conditions enumerated for the purpose of exemption are that the....