( 1 ) HEARD learned counsel for the parties.

( 2 ) THE petitioner is challenging the demand of road tax in respect of truck No. U. P. 78-N/8638 by order dated 3-6-2003 (vide annexure 2 to the writ petition ).

( 3 ) THERE was an earlier litigation being writ No. 5806/2002 which had been decided by a Division Bench of this Court on 8-5-2003. The facts are given in the judgment, copy of which is Annexure I to this petition. In that decision a direction was given that m/s. Nav Instalments will be treated as the financer of the truck.

( 4 ) IN para 4 of the petition it is stated that the petitioner has handed over the truck in question to M/s. Nav Instalments, and has now nothing to do with the truck, and is not liable to pay the taxes in respect of the truck.

( 5 ) LEARNED counsel for the petitioner has submitted that the road tax should be realized from M/s. Nav Instalments, and not the petitioner, which is a different legal entity.

( 6 ) THE petitioner M/s. Nand Auto Hire purchase Private Ltd. is a private limited company whose Managing Director is Sri vishnu Bhagwan Agrawal. The same Sri vishnu Bhagwan Agrawal is also the managing partner of a firm called M/s. Nav Instalments.

( 7 )

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