Hon’ble Devi Prasad Singh, J.—Instant writ petition under Art. 226 of the Constitution of India has been preferred against the impugned notice dated 25.4.2008 contained in Annexure No. 1 to the writ petition calling the petitioner to pay taxes of the vehicle No. UP 32 A 1517.

2. Brief facts giving rise to the present controversy is discussed hereinafter :

3. The petitioner is a registered company under the Indian Companies Act, 1956 engaged in the business of finance, mainly deals with motor vehicles. The petitioner financed the motor vehicles through higher purchase agreement to the interested parties. Trade certificate has also been issued to the petitioner under Rule 35 of the Central Motor Vehicles Rules, 1989.

4. The respondent No. 6 moved an application to provide finance for the purchase of TATA truck, later on registered as UP 32 A 1517. The petitioner and the respondent No. 6 entered into higher purchase agreement on 21.10.2004 and in pursuance thereof, the petitioner has financed the respondent No. 6 for purchase of truck with monthly instalment of Rs. 4,400/- for a period of two years. A copy of the higher purchase agreement dated 21.10.2004 is Annexure No. 2 to