(1.) THIS Writ Petition under Article 226 of the Constitution of India is directed against the order passed by the Deputy Commissioner for Transport, Belgaum, dated 27/10/2005 in Appeal No. TXA/22/2004/05 wherein while dismissing the appeal, the Appellate authority has confirmed the order passed by the Regional Transport Officer dated 7/2/2005.
(2.) THE grievance of the petitioner in the Writ Petition is that the petitioner had purchased two vans bearing registration Nos. KA 22/ A 3222 and KA 22/a 3444 under hire purchase agreement entered with the third respondent Bank. It is averred that the petitioner was put in possession of the said vehicle. The registration certificate issued by the Registering Authority shows the name of the petitioner as the owner and entry has been made in each of the certificate of registration of the vehicles regarding existence of hire purchase agreement with the third respondent financier. Due to manufacturing defects in the vehicles, the petitioner could never operate the vehicles profitably and they could not regularly and punctually pay the hire charges and the third respondent financier repossessed the vehicles pursuant to the hire purchase agreement on 9/5/2004. It is averred in the petitioner that since the petitioner has be ceased to be the owner from 9/5/2004 and the vehicles were repossessed by the financier, no liability to pay tax on the said vehicles could be levied on the petitioner, as the financier has repossessed the vehicles and as per the hire purchase agreement, the financier has come in possession of the vehicles and the petitioner has a ceased to be the owner.
(3.) I have heard the learned Counsel appearing for the petitioner.