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

The Allahabad High Court rejected a plea claiming that registration, not the purchase of an electric vehicle (EV), was sufficient to avail road tax exemption in Uttar Pradesh. The case involved a petitioner who argued that merely registering an EV should qualify for the road tax exemption. The court held that the actual purchase of the EV is necessary to avail the exemption, as per the state government’s policy. This ruling clarifies the requirements for availing road tax exemptions for EVs in Uttar Pradesh and ensures that the policy is implemented as intended. The decision supports the state’s efforts to promote EV adoption through clear and consistent application of tax exemptions.