By the Court.—The appellant has come up in appeal impugning the judgment of the learned Single Judge dated 4th November, 2009 in a writ petition filed by the appellant for quashing several orders including the order dated 12th March, 1992 passed by the Taxing Officer in exercise of the powers conferred under Rule 35 of the U.P. Motor Vehicles Taxation Rules, 1935 (hereinafter referred to as the ‘Rules 1935’).

2. The appellant purchased a Bajaj Priya Scooter bearing Registration No. UTY - 6354 in the year 1980. After purchase of the said vehicle, he got it registered, and on account of some faulty mechanism, he sent it for repairs to the dealer from where he had purchased the Scooter. The Scooter remained with the dealer for a period of almost six months and there appears to be some dispute with regard to the repairs of the vehicle and its payment between the appellant and the dealer. The said dispute travelled to the Civil Court where the appellant instituted Original Suit No. 257 of 1982 against the Scooter dealer claiming relief of a mandatory injunction in respect of the possession of the Scooter and for damages. The suit was decreed and the defendant Scooter dealer was d