HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 950 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 opposite parties. 2. This petition has been filed with the following main prayers:- "i. To issue a writ, order or direction in the nature of mandamus commanding the respondents to refund the amount of Rs. 3,10,750/- as paid under the head of tax at the time of purchase of Innova Hycross Hybrid ZX (7S)'; ii. To issue a writ, order or direction in the nature of mandamus commanding the respondents to pay delay interest from the date 24.04.2024 till the actual payment of tax amounting to Rs. 3,10,750/-;" 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. Versus Counsel for Petitioner(s) : Abhishek Khare, Aahuti Agarwal, Abhishek Upadhyay, Sachin Upadhyay, Shivendra S Singh Rathore Counsel for Respondent(s) : C.S.C. Shri Chand Sharma .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Transport Deptt. And 2 Others .....Respondent(s) 5. The writ petition is disposed of accordingly. September 22, 2025 Anupam S/- WTAX No. 950 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench