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TMI Blog2024 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... der the head of 'Tax' in respect of his Hybrid Vehicle - HELD THAT:- Admittedly, the vehicle in question has been purchased by the petitioner prior to the date of Policy, 2022, i.e. 13.10.2022 and tax itself has been paid as applicable on the said date and, therefore, it cannot be said that under the said Policy/Notification, the petitioner was entitled to the exemption as provided. Only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai 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 by the petitioner on 13.10.2022 from NOID ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 paid/ vehicle was purchased on 13.10.2022, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle (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 electric vehicle must have been purchased and registered in the State of U.P. from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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