Dilip Gupta and Pankaj Mithal, JJ. The petitioner has sought the quashing of the notice dated 30th May, 2011 issued by the Assistant Regional Transport Officer, Fatehpur under Rule 9-A of the U.P. Motor Vehicles Taxation Rules, 1998. 2. It is the submission of the learned counsel for the petitioner that by the said notice the petitioner is required to pay an amount of Rs.12,555/- as penalty in addition to the imposition of Rs.38,700/- towards the tax. He points out that the petitioner has moved an application for waiver of the penalty amount but no decision has been taken on the said application. 3. Sri Avinash Tripathi, learned Standing Counsel appearing for the respondents has pointed out that there is no provision for waiver in the aforesaid Rules and, therefore, the application filed by the petitioner is mis-conceived. 4. Learned counsel for the petitioner has not been able to place any provision in the Rules which permits the authorities to waive the penalty amount. In such circumstances, the application moved by the petitioner for waiver of the penalty amount is mis-conceived and no direction can be issued to decide the said application. 5. In the end, learned counsel for the petitioner submitted that in view of the weak financial condition of the petitioner, the Court may grant him the liberty to deposit the amount in installments. 6. In view of the peculiar facts and circumstances of the case and in view of the submissions advanced by the learned counsel for the petitioner, we dispose of this writ petition with a direction that the auction of the vehicle of the petitioner shall remain stayed provided the petitioner deposits half of the amount within 15 days from today and the remaining amount within one month thereafter. 7. It is made clear that in the event the petitioner commits any default in deposit of any of the installments, the interim protection granted to the petitioner shall stand withdrawn and the respondents shall be at liberty to proceed with the auction. If the petitioner deposits the entire amount, the vehicle shall be released.