Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Can't Seek Refund Of Tax Citing Subsequent Exemption Notification: Allahabad HC
1 month, 4 weeks ago

Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Can't Seek Refund Of Tax Citing Subsequent Exemption Notification: Allahabad HC

Live Law  

The Allahabad High Court 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. Petitioner had sought refund of One Time Tax paid in respect of his Hybrid Vehicle purchased on October 13, 2022. The relief was sought 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. At the outset, the High Court observed that the conditions enumerated for the purpose of exemption are that the electric vehicle must have been purchased and registered in the State of UP from the date of notification of the Policy 2022.

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History of this topic

Allahabad HC Decines Plea Claiming Road Tax Exemption Should Be Allowed For Registration And Not Purchase Of Electric Vehicles In UP
1 month, 3 weeks ago

Allahabad HC Decines Plea Claiming Road Tax Exemption Should Be Allowed For Registration And Not Purchase Of Electric Vehicles In UP

Live Law  

The Allahabad High Court has dismissed a writ petition claiming exemption from payment of road tax on an electric vehicle purchased from Jammu. The notification issued by the State government under Section 3 of the UP Motor Vehicle Taxation Act, 1997 stipulates that road tax on purchase of electric vehicles registered in the State shall be exempted from the date …

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