TaxTMI 
TaxTMI 
2024 (11) TMI 1206
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....kur Agarwal, S.C., Nimai Dass, A.C.S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the exemption notification dated 02.03.2023 (Annexure-1) to the extent it imposes a condition for the purpose of getting exemption that the vehicle in question must have been purchased in the State of Uttar Pradesh. 2. It is, inter alia, indicated that by notification dated 02.03.20....
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....fused to the petitioner as the vehicle has been purchased from Jammu. Submissions have been made that the condition of having purchased the vehicle within the State of Uttar Pradesh is contrary to the Scheme of the Act, inasmuch as when the road tax is levied for operating the vehicle within the State, no distinction can be made on the basis that the vehicle in question has been purchased within t....
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....d to be contrary to the Act and/or to the Scheme as such. 5. We have considered the submissions made by the counsel for the parties and have perused the material available on record. 6. The provisions of Section-3 of the Act reads as under : "3. Power to exempt. (1) The State Government may, by rule or notified order, subject to such conditions and for such period, as may be specified, exemp....
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....tion of tax qua the vehicles purchased and registered in Uttar Pradesh. 8. The very fact that the aforesaid Section does not restrict the powers of the State in imposing condition, the plea raised seeking to question the condition imposed regarding purchase of vehicle cannot be countenanced. The submissions made that as the tax imposed is on plying of the vehicle, no condition on the basis of pla....