HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 833 of 2025 Court No. - 2 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 of direction in the nature of mandamus commanding the respondents to refund the amount of Rs.1,91,900/- to the petitioner which has been illegally realized from them under the head of "Tax' in respect of her Hybrid Vehicle bearing registration No. UP- 32-NF-9763 contained as Annexure no.-3 to this writ petition." 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. August 29, 2025 N.PAL Versus Counsel for Petitioner(s) : Girish Chandra Sinha Counsel for Respondent(s) : C.S.C. (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Dr. B.R. Jaiswal .....Petitioner(s) State Of U.P. Thru Prin.Secy. Transport Deptt. Lko And Ors. .....Respondent(s) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench