- (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.;