Honble Sudhir Agarwal, J.—In all these writ petitions, the common question involved is whether the petitioners-Banks are liable to pay trade tax under U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act) for renting Lockers to their customers. The incidental question is whether Lockers are "goods" and right to use Locker can be said to be "transfer of right to use any goods" attracting liability of tax under the Act.

2. In some of these cases, assessment orders have been passed, and in some cases, notices for assessment have been issued. Since, the principal question involved in all these writ petitions is common, therefore, as requested and agreed by learned Counsel for parties, all these writ petitions have been heard together at this stage under the Rules of the Court and are being decided finally by this common judgment.

3. The writ petition No. 840 of 2005, for the purpose of referring to the documents and pleadings is taken as the leading case.

4. The petitioner, M/s. Oriental Bank of Commerce after execution of agreements with its customers, provide facility of using Lockers installed in the Bank on rent to the said customers. It is not disputed that Lockers