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Prayagraj, 12 November (HS). The Allahabad High Court held that owners of electric vehicles purchased before October 14, 2022, cannot seek tax refund citing a subsequent notification exempting them from payment of one-time tax.
The High Court said that the conditions prescribed for the purpose of exemption are that the electric vehicle should be purchased and registered in the state of UP before the date of notification of the Electric Vehicle Policy 2022. The court rejected the petition with this.
Petitioner Ankur Vikram Singh had sought refund of lump sum tax paid in respect of his hybrid vehicle purchased from Noida UP on October 13, 2022. The petitioner had also sought relief on the basis of the 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 that since the vehicle was registered on October 18, 2022, even if the vehicle was purchased a day before the policy, the petitioner is entitled to a refund. However, the state counsel argued that the language of the exemption notification requires both ‘purchase and registration’ of the vehicle from the date of the notification i.e. October 14, 2022. It was argued that since the petitioner’s vehicle was purchased before the said date, the petitioner is not entitled to a refund.
The High Court said that the conditions prescribed for the purpose of exemption are that the electric vehicle should be purchased and registered in the state of UP before the date of notification of the Policy 2022. The High Court said, “Admittedly, the vehicle in question was purchased by the petitioner before the date of Policy, 2022 i.e. October 13, 2022 and the tax applicable on the said date was paid. Therefore, it cannot be said that the petitioner was entitled to the exemption provided under the said policy/notification.”
The Court said that merely on the basis of the fact that the vehicle was registered on 18 October 2022, i.e. after the date shown in the exemption notification i.e. 14 October 2022, the petitioner cannot demand a refund.
