Neutral Citation No. - 2025:AHC-LKO:42124-DB Court No. - 2 Case :- WRIT TAX No. - 643 of 2025 Petitioner :- Usha Singh Respondent :- State Of U.P. Thru. Prin. Secy. Transport Deptt. Lko. And 2 Others Counsel for Petitioner :- Kshitij Gupta,Aditya Kumar Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. 1. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. 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 14.10.2022 to 13.10.2025. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.1,79,900/-. 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. The writ petition is accordingly disposed of. Order Date :- 23.7.2025 Lokesh Kumar [Manish Kumar, J.] [Rajan Roy, J.] Digitally signed by :- LOKESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench