JUDGMENT HARSHA DEVANI, J. 1. Rule. Mr. Soaham Joshi, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present case, which lies in a very narrow compass, with the consent of the learned advocates for the parties, the petition was taken up for hearing today. 3. By this petition, the petitioner seeks a direction restraining the respondents from taking any coercive or penal action against the petitioner under the Motor Vehicles Act, 1988 pursuant to the checking memo issued by the third respondent Regional Transport Officer, Bhuj and further seeks grant of easy installments. 4. The petitioner is the owner of passenger bus bearing registration No.GJ-18-U-9593. The said vehicle was seized by the Assistant Inspector of Motor Vehicles on 2.1.2019 in exercise of powers under section 207 of the Motor Vehicles Act, 1988 and section 12B of the Gujarat Motor Vehicles Act, 1958. It appears that the petitioner had approached the second respondent on 8.1.2019 for payment of tax dues from January, 2017 if the petitioner is permitted to pay the taxes in installments. It is the case of the petitioner that he was orally informed by the first respondent to pay 50% of the tax dues as advance and thereafter, to pay the remaining dues in three to four equal monthly installments. It is the case of the petitioner that on account of hardships that he is facing due to loss of business and heavy repairing of the buses, he is not in a position to pay the tax as demanded by the first respondent and that he be permitted to pay the outstanding dues by way of installments. 5. Heard Mr. Nilay Patel, learned advocate for the petitioner and Mr. Soaham Joshi, learned Assistant Government Pleader for the respondents. 6. Since it is the case of the petitioner that the respondents had orally asked the petitioner to deposit 50% of the outstanding amount immediately and thereafter to pay the remaining amount in three installments, this court had called upon the learned Assistant Government Pleader to point out as to whether there was any provision enabling the petitioner to pay the outstanding dues in installments. In response thereto, the learned Assistant Government Pleader has invited the attention of the court to a circular dated 9.8.1999 which indicates that it is permissible for the concerned authorities to provide for payment of the amount in installments as provided in the circular. 7. In terms of the circular, it appears that in the first installment the concerned person is required to pay 50% of the dues and the remaining dues are required to be paid in two installments of 50% each of the balance amount. 8. Considering the fact that the respondents are permitted to provide for installments, having regard to the facts and circumstances of the case, and the hardship pleaded by the petitioner, the court is of the view that the interest of justice would be served if the petitioner is granted five installments for paying the entire outstanding amount of Rs. 7,58,625/-. 9. The petition accordingly, partly succeeds and is allowed to the following extent: The petitioner is permitted to pay the outstanding amount of Rs. 7,58,625/- by way of five installments. By way of the first installment, the petitioner would deposit a sum of Rs. 1,00,000/- before the concerned authority on 8th February, 2019. Upon payment of such amount, the respondent shall forthwith release the seized vehicle bearing registration No. GJ18-U-9593. The petitioner shall then pay three monthly installments of Rs. 1,60,000/- each and shall pay the last installment of Rs. 1,78,625/- on or before the 8th of each succeeding month. The petitioner shall file an undertaking before this court that he will pay the four monthly installments on or before the 8th of each succeeding month thereafter. The petitioner shall also file an undertaking before this court that he would pay the installments in terms of this order, within a period of one week from today. Rule is made absolute to the aforesaid extent with no order as to costs. Direct service is permitted.