Neutral Citation No. - 2025:AHC-LKO:34298-DB Court No. - 2 Case :- WRIT TAX No. - 509 of 2025 Petitioner :- M/S Sharda Associates Thru. Dhanesh Kumar Agarwal Respondent :- State Of U.P. Thru. Secy. Transport Deptt. Lko And 2 Others Counsel for Petitioner :- Abhishek Shukla Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Praveen Kumar Giri,J. 1. Heard. 2. The contention of the petitioner counsel 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 14.10.2023 to 13.10.2027. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.2,47,600/-. 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. (Praveen Kumar Giri,J.) (Rajan Roy,J.) Order Date :- 3.6.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench