Allahabad High Court: Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Cannot Seek Refund Of Tax Citing Subsequent Exemption Notification

The Allahabad High Court in the case Ankur Vikram Singh Respondent v. State of UP observed and has held that the owner of an electric vehicle which was purchased prior to October 14, 2022 cannot seek refund of tax citing a subsequent notification exempting the payment of One Time Tax.

The Petitioner in the plea has sought refund of One Time Tax paid in respect of his Hybrid Vehicle purchased on October 13, 2022.

However, the relief was sought before the court which being on the strength of a notification issued by the State providing tax exemption for electric vehicles purchased and registered from the date of notification of the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 i.e. October 14, 2022.

The petitioner submitted before the court that the vehicle was registered on October 18, 2022, even if the vehicle was purchased a day prior to the Policy, the petitioner is entitled to refund.