Lucknow, Aug. 19 -- Owners of old commercial vehicles who challenged Uttar Pradesh's revised one-time tax regime can now pay their tax dues in two instalments without the delayed-payment penalty, following implementation of an order by the Lucknow bench of Allahabad high court. The relief is limited to vehicle owners who had filed the petition before the court. The petitioners collectively own 493 vehicles, officials said. The high court, in June, allowed the petitioners to deposit 50% of their one-time tax liability within seven days and the remaining 50% within two months. It also ordered waiver of the delayed-payment penalty if the first instalment was deposited within the stipulated period. The transport department challenged the order before the Supreme Court, but the apex court declined to grant relief and directed implementation of the high court's order. Officials said the benefit is limited to the petitioners and does not apply to all owners of old commercial vehicles. Of the 493 vehicles owned by the petitioners, around 272 have already had the applicable one-time tax deposited. Owners of the remaining eligible vehicles can avail themselves of the court-ordered facility, they added. The first instalment has to be deposited by August 21, while the remaining 50% will be payable within two months. "The arrangement has been implemented for the concerned vehicle owners. They can deposit the tax as per the court's directions," said PK Singh, ARTO (administration), Lucknow. The state introduced the revised one-time tax system for several categories of commercial vehicles from February 1, 2026....