Neutral Citation No. - 2025:AHC:115397-DB Court No. - 3 Case :- WRIT TAX No. - 3161 of 2025 Petitioner :- M/S Attak Machinery Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Akhil Kumar Singh,Sharad Yadav,Vidit Agarwal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,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 :- 16.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad