HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 894 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 prayers:- "(i) Issue a writ, order or direction in the nature of mandamus commanding and directing the respondent authority to refund the amount of Rs.1,51,100/- (One Lac Fifty one thousand one hundred only) which was illegally charged in pursuant to road tax his new vehicle Urban Cruiser Hyryder S Hybrid having fuel Petrol Hybrid, which was exempted by way of Government Order dated 02.03.2023." 3. The contention of the petitioner's 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 13.10.2022. In spite of it, the tax was charged, which was paid by the petitioner to the tune of Rs.1,51,100/-. Therefore, he says that the said amount is liable to be refunded. 4. 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. Versus Counsel for Petitioner(s) : Devendra Kumar Counsel for Respondent(s) : C.S.C. Sana Fatima .....Petitioner(s) State Of U.P. Thru. Secy. Transport Deptt. And 3 Others .....Respondent(s) 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. 5. Writ petition is accordingly disposed of. September 9, 2025 Sachin WTAX No. 894 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- SACHIN MEHROTRA High Court of Judicature at Allahabad, Lucknow Bench