ARUN KUMAR Vs. ABDUL SALAM

JUDGEMENT

(1.) THE petitioner is the registered owner of a Mahindra Mini Bus with registration number KL 01-13/2404. According to the petitioner, he sold the vehicle to the 1st respondent on 29.5.2000. THE petitioner and the 1st respondent executed Ext.P2 sale agreement for the said sale. THE petitioner's contention is that thereafter the 1st respondent is the absolute owner of the vehicle in possession. But, by Ext.P3 notice dated 19.6.2008, the 2nd respondent directed the petitioner to pay Rs.1,26,150/- towards arrears of vehicle tax. THE petitioner submits that he being no longer the owner of the vehicle, he is not liable to pay tax in respect of the vehicle. He, therefore, seeks the following reliefs:

(2.) A counter affidavit has been filed by the 2nd respondent taking the stand that as far as the 2nd respondent is concerned, the petitioner is the registered owner of the vehicle and the 2nd respondent is not aware of the sale as claimed by the petitioner. Since the primary liability to pay tax is on the registered owner, there is nothing wrong in the 2nd respondent proceeding against the petitioner for recovery of the motor vehicle tax in respect of the vehicle in question, is the contention of the 2nd respondent.