Hybrid Vehicle are exempted from road tax

In view of the notification dated 02.03.2023 my contention for argument before the Hon'ble High Court was that all hybrid vehicles such as the one owned are exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997 for the period 14.10.2023 to 13.10.2025 as such the road tax that has been paid by the vehicle owners shall be refunded. 

The Hon'ble Court was pleased to pass the favourable order.

The Learned Central Government Industrial Tribunal/Employees Provident Fund Appellate Tribunal Lucknow relying upon the judgements passed by the Hon'ble Allahabad Highcourt admitted the appeal, whereby an order under Section 7B of the EPF Act was passed by the Regional Provident Fund Commissioner, Bareilly holding its assessment under Section 7A of the Act as just and proper and assessing a due of Rs. 1,65,00,073/- as amount payable.

The Learned Tribunal admitted the appeal on the ground that if the original order under Section 7A survives, the appeal can be filed challenging the order passed under Section 7B. Further, Quantification of Section 7A can also be challenged. Furthermore, Bar against appeal contained in Section 7B(5) is only in respect to the order rejecting the application for review and not in respect of original order.

Thereafter, assessment of dues is not a tax. The same is benefitted to the Employees and not the Government. Hence it's for the benefit of the employees as such the same cannot be relied as tax.

Identification of beneficiaries is must and non adoption of minimum wages for calculation of Dues . 

These were the grounds raised by us before the Tribunal. Holding the order was unjust, the Learned Tribunal granted the interim relief and admitted the appeal .