S. Manikumar, J.

1. Deccan Finance Ltd., represented by its Deputy Managing Director, Financier of the vehicle, bearing Registration No. TN 27 J 5400, has challenged the order, dated 3-1-2003, passed by the Regional Transport Officer, Salem, respondent herein, by which, a sum of Rs. 1,62,050/-has been demanded towards Motor Vehicles Tax for the period between 1-10-2003 and 31-12-2003.

2. The respondent has not filed any counter affidavit and therefore, the Writ Petition is disposed of on the merits of the case.

3. Facts leading to the Writ Petition are as follows:

The petitioner is the financier of the vehicle bearing Registration No. TN 27 J 5400, which is an omni bus, having All India Permit. They entered into a hire purchase agreement with Thiru S. Sukumar of Salem. He was operating the said vehicle under a permit obtained in his name. A show cause notice, dated 6-11-2003 was served on the petitioner, calling upon them to explain as to why tax due for the period 1-7-2003 to 30-9-2003 together with penalty thereon should not be collected. In response to the said notice, the petitioner submitted an explanation, pointing out that they are only Financiers and not the owner of th