Neutral Citation No. - 2025:AHC:128660-DB Court No. - 29 Case :- WRIT TAX No. - 3537 of 2025 Petitioner :- Subhash Kapoor Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ashutosh Gupta Counsel for Respondent :- C.S.C. Hon'ble Mahesh Chandra Tripathi,J. Hon'ble Prashant Kumar,J. 1.Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. The instant writ petition has been preferred for a mandamus commanding the respondents to refund an amount of Rs. 2,53,600/- with 18% interest from the date of payment of road tax till the date of actual refund, deposited with the respondents as road tax on registration of hybrid electric vehicle. 3. Learned counsel for the petitioner submits that in identical facts and circumstances, a Co-ordinate Bench had disposed of the writ petition with a detailed observations on 13.08.2024 in Writ Tax No. 1264 of 2024 (Parth Agarwal v. State of U.P. & 3 others). For ready reference, the order dated 13.08.2024 is reproduced herein:- "1. Sri Ankur Agarwal, learned Standing Counsel submits that the Government has now taken a decision on June 28, 2024 with regard to granting 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 petition is disposed of." 4. Learned counsel for the petitioner states that the instant matter is squarely covered with the aforesaid judgment and the writ petition may also be disposed of in the light of Parth Agarwal (supra). 5. So far as the factual and legal aspect of the matter, the same is not disputed by learned Standing Counsel. 6. Having regard to the facts of the case and the submissions made, we dispose of the instant petition in terms of Parth Agarwal (supra). The respondent authorities are directed to refund the amount paid by the petitioner within a period of six weeks from the date of production of a certified copy of this order before them. Order Date :- 31.7.2025 A.K.Srivastava Digitally signed by :- ARUN KUMAR SRIVASTAVA High Court of Judicature at Allahabad