Neutral Citation No. - 2025:AHC-LKO:48109-DB Court No. - 2 Case :- WRIT TAX No. - 774 of 2025 Petitioner :- Arun Kumar Gupta Respondent :- State Of U.P. Thru. Its Prin. Secy. Ministry Of Transport Lko. And 2 Others Counsel for Petitioner :- Satyanshu Ojha,Gaurav Upadhyay Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. 1. Heard learned counsel for the petitioner and learned Standing counsel for the State Respondents. 2. This petition has been filed with the following main prayer:- "Issue a writ order or direction in the nature of Mandamus commanding/directing the respondent authority to refund the amount of Rs.1,89,900/- (One Lakh Eighty Nine Thousand Ninety Rupees) illegally charged in pursuant to road tax and registration charges of his new vehicle URBAN CRUISER HYRYDE RV HYBRID which was exempted by way of government order dated 02.03.2023." 3. Learned counsel for the parties have admitted that in similar matters, this Court has interfered and in pursuance of a Notification dated 02.03.2023, all hybrid vehicles have been exempted from road tax under the U.P. Motor Vehicle Taxation Act, 1997, for the period 14.10.2022 to 13.10.2025, however tax has been charged. 4. Let the Taxation Officer concerned consider and decide the representation of the petitioner in this regard keeping in mind the law on the subject, within a period of one month. If it is found that the said amount is refundable, the same shall be refunded within a period of two weeks of such decision being taken. The decision taken shall be communicated to the petitioner in writing. 5. The writ petition is disposed of accordingly. (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 18.8.2025 Saurabh Digitally signed by :- SAURABH VERMA High Court of Judicature at Allahabad, Lucknow Bench