JUDGMENT

R.I. Chagla, J. - Rule. Rule made returnable forthwith. Heard by Consent of the parties.

2. By this Petition filed under Article 226 of the Constitution of India, the Petitioner is seeking direction against the Respondents to transfer ownership of 153 trucks ("Subject Vehicles") (list annexed at Exhibit "H" to the Petition) in favour or in the name of the Petitioner and further quash and set aside the impugned tax demand notices dated 16th June 2020 and 19th June 2020 issued by Respondent No. 3.

3. The Petitioner further seeks direction against Respondents to allow the Petitioner to approach the local RTO within whose jurisdiction the Vehicles are at a standstill for physical verification, fitment of trolley wherever necessary and issuance of renewal of fitness certificate under Rule 62(2) of Central Motor Vehicles Rule and submit form No. 38(A) in the office of Respondent No. 3.

4. The Petitioner is a private limited company incorporated under the Companies Act, 1956 and carrying out transportation business. Respondent No. 1 is the State of Maharashtra through its Transport Secretary having control over Respondent Nos. 2 and 3; Respondent No. 2 is the Transport Commissioner d