HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1134 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, 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:- "i. Issue a writ, order or direction in the nature of MANDAMUS commanding the respondents to refund the amount of Rs.3,02,600/- to the petitioner which has been illegally realised from him under the head of 'Tax' in respect of his Hybrid Vehicle bearing registration No. UP-32-NW-5511." 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) : Ishan Pandey, Madhukar Raman Yadav Counsel for Respondent(s) : C.S.C. M/S Narayan Mishtan Bhandar Katcheri Road Mainpuri U.P. .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Transport Deptt. Lko. And 2 Others .....Respondent(s) 5. The writ petition is disposed of accordingly. October 15, 2025 Anupam S/- WTAX No. 1134 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench