Neutral Citation No. - 2025:AHC:42513-DB Court No. - 40 Case :- WRIT TAX No. - 1206 of 2025 Petitioner :- M/S Classic Collection Through Its Partner Sri Arpit Agarwal Respondent :- State Of Up And 2 Others Counsel for Petitioner :- Ashish Bansal,Rama Goel Bansal,Shalini Goel Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. 1. Sri Nimai Das, learned counsel for the Revenue very fairly admits that vide notification dated 02.03.2023, the Government has granted exemption from road tax to Hybrid Electric Vehicles, Strong Hybrid Electric Vehicle, Plug-in Hybrid Electric Vehicle, Series Hybrid Electric Vehicle and Series Parallel Hybrid Electric Vehicle. 2. In light of the same, it is clear that amount paid by the petitioner for road tax was exempted. 3. Accordingly, respondent authorities are directed to refund the amount paid by the petitioner within a period of six weeks from date. 4. We make it clear that no interest shall be payable to the petitioner on the said amount. 5. With the above direction, the writ petitions are disposed of. Order Date :- 24.3.2025 Dev (Vipin Chandra Dixit,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad