9911796707
TMI Blog2024 (11) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act. The Section, does not restrict the power of the State to indicate the conditions for grant of exemption. The notification dated 02.03.2023, inter alia, provides for 100% exemption of tax qua the vehicles purchased and registered in Uttar Pradesh. 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 place of the purchase of the vehicle can be imposed, apparently also has no basis. There is substance in the submissions of learned counsel for the respondents that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. However, while under the exemption notification, the said amount of road tax is being refunded to those, who have purchased the vehicle within the State, the same has been refused 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 purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such withdrawal shall not operate retrospectively. 7. Perusal of the above provisions would reveal that the State Government, subject to such conditions and for such period, as may be specified, may exempt either wholly or partly any motor vehicle or class of motor vehicles from the payment of any tax under the Act. The Section, does not restrict the power of the State to indicate the conditions for grant of exemption. The notification dated 02.03.2023, inter alia, provides for 100% exemption 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 purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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