By the Court.—We have heard Shri B.P. Singh, learned counsel for the petitioner. Shri A.C. Tripathi, Standing Counsel appears for the respondents.

The petitioner is owner of vehicle No. U.P.75A-7437 (Bus). The permit of the vehicle is valid upto 17th January, 2030. The fitness certificate expired on 31.10.2010 and there are dues of tax under the U.P. Motor Vehicle Taxation Act, 1997 of Rs. 95,400/- on which penalty amount has been imposed. The petitioner has also not paid the advance tax.

2. The petitioner applied for fitness certificate without paying the arrears of tax and advance tax, on which the Asstt. Regional Transport Officer (Admn.), Fatehpur has informed him by letter dated 18.5.2012 that he may deposit the arrears of tax, penalty and advance tax as well as the fitness fees of Rs. 920/- and obtained fitness certificate.

3. By this writ petition the petitioner has prayed for grant/ issue of certificate of fitness in respect of vehicle, under Section 56 of the Motor Vehicle Act, 1988 read with Rule 39 of the Motor Vehicle Rules, 1998 without payment of the full amount of tax. He has also prayed for quashing the letter dated 18.5.2012, by which he has been informed b