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BATRA HENLAY CABLES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Abhisek Rai
Hanuman Prasad Dube
Vipul Dube
Res. Counsel
Ankur Agarwal
Nimai Dass

Petitioner / Applicant

BATRA HENLAY CABLES
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 12, 2024
Order No.

Writ Tax No. - 1927 of 2024

Citation

2024(11) TAXREPLY 11680
Original Order
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ORDER

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 02.03.2023 the State by issuing the notification under Section-3 of the U.P. Motor Vehicle Taxation Act, 1997 (the Act) has issued a notification whereby the road tax on purchase of electric vehicles and registered in the State of Uttar Pradesh from the date of notification of the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 dated 14.10.2022 has been exempted. 3. Submissions have been made by learned counsel for the petitioner that the petitioner has purchased a vehicle from Jammu and got it registered in the State of Uttar Pradesh and was required to pay an amount of Rs. 1,91,900/- as the road tax. How....

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