Neutral Citation No. - 2025:AHC-LKO:17364-DB Court No. - 2 Case :- WRIT - C No. - 2577 of 2025 Petitioner :- M/S. Selmark Pvt. Ltd. Respondent :- State Of U.P. Thru. Prin. Secy Mini. Of Road And Transport Lko. And 2 Others Counsel for Petitioner :- Syed Aftab Ahmad Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. None appears for the petitioner. 2. The contention of the petitioner is that in view of the notification dated 02.03.2023 all hybrid vehicles such as the one owned by the petitioner were exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997 for the period 14.10.2022 to 13.10.2025. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.1,99,900/-. Therefore, he says that the said amount is liable to be refunded. 3. Let the Taxation Officer concerned consider and decide the representation filed in this regard keeping in mind the law on the subject, within one month. If it is found that the said amount is refundable, then the same shall be refunded within two weeks of such decision being taken. The decision shall be communicated to the petitioner in writing. 4. Writ petition is accordingly disposed of. . (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 26.3.2025 R.K.P. Digitally signed by :- RAJ KUMAR PATEL High Court of Judicature at Allahabad, Lucknow Bench