By the Court.—The petitioner purchased a Tata Indica car in the year 2006 bearing registration No. UP-93 E-8323 which was duly financed by Tata Motor Finance. The petitioner failed to pay the EMI and consequently surrendered the vehicle to Tata Motor Finance-respondent No. 4 on 20th June, 2008. A possession memo was given by the respondent No. 4 to the petitioner. The petitioner received a recovery citation dated 26.12.2014 in which a demand of Rs. 1,39,308/- was made towards road tax and penalty for the period 1.7.2007 to 31.12.2014. The petitioner, being aggrieved by the issuance of the citation has filed the present writ petition contending that since the vehicle has now been re-possessed by the finance company-respondent No. 4, he is not entitled to pay any road tax or penalty.

2. Sri Amit Shukla appears for respondent No. 4 and admits that the vehicle was re-possessed by the finance company on 20th June, 2008.

3. Admittedly, the vehicle was hypothecated by respondent No. 4. Section-2(h) of the Motor Vehicle Taxation Act, 1997 defines “owner” as under :

“owner” in respect of a motor vehicle means the person whose name is entered in the certificate of registration issued