HIGHWAY HOLDINGS LTD - LIMITED POWER OF ATTORNEY FOR REPORTING OBLIGATIONS

This filing is an exhibit (Exhibit 24) detailing a Limited Power of Attorney granted by Roland Walter Kohl, Chief Executive Officer and Director of HIGHWAY HOLDINGS LTD, to Tao Li and Istvan Benko. The power of attorney authorizes the appointees to act on Mr. Kohl's behalf for all necessary actions related to SEC filings, including preparing, executing, and submitting forms, schedules, and other documents. This includes managing EDGAR Next account access, appointing and removing designated users, and making necessary arrangements with third-party filing agents. The appointment remains in effect until Mr. Kohl is no longer required to file with the SEC, or until it is revoked in writing. The filing also notes that the attorneys-in-fact are not assuming Mr. Kohl's responsibilities or liability for compliance with the Securities Act of 1933. The document was signed and acknowledged by Roland Walter Kohl on March 13, 2026, with a Power of Attorney signature date of April 6, 2026. Mr. Kohl directly owns 984,067 common shares of HIGHWAY HOLDINGS LTD following this transaction.