- (1.) Instant writ petition under Article 226 of the Constitution of India has been preferred gainst 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. U.P 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.;