(1.) WHEN does a registered owner of a motor vehicle transferring the vehicle to another cease to be such registered owner. Is it on an intimation by the transferor that he has transferred the vehicle to another? If the answer is in the affirmative the Petitioner in this case should succeed.
(2.) K .L.Q. 2854 belonging to the Petitioner's deceased husband Chacko Thomas stood registered in his name and that was under a hire purchase agreement with M/s. Forward Finance Company, Kottayam. Evidently because the hire purchase instalments were defaulted the financing company took possession of the vehicle and they intimated this to the Regional Transport Officer, Kottayam by letter dated 24th May 1972. Since at that time arrears of motor vehicles tax and also arrears of the tax due under Taxation on Passengers and Goods Act were due notices were issued to M/s. Forward Finance Company demanding the taxes. They paid tax under the T.P.G. Act. But in respect of the motor vehicles tax they disputed their liability and ultimately they filed O.P. No. 3561 of 1973 in this Court. By judgment dated 24th March 1973 this was allowed and the Regional Transport Officer was directed to collect the arrears of tax from the registered owner exonerating the Financing Company. That was when the Regional Transport Officer turned to Chacko Thomas. By that time Chacko Thomas was dead and recovery was sought to be made from his widow who is the Petitioner herein. She attempted to dispute liability for payment by taking an appeal to the District Collector and the appeal was dismissed by Ext. P -5 order. Ext. P -3 demand as confirmed by Ext. P -5 is under challenge here.
(3.) SECTION 31 of the Motor Vehicles Act, 1939 obliges a transferor of a motor vehicle to report the transfer to the registering authority within 14 days of the transfer and simultaneously to send a copy of the said report to the transferee. There is a similar obligation on the part of the transferee to report the transfer to the registering authority within 30 days of the transfer. He has to forward the certificate of registration to the registering authority together with the prescribed fee and a copy of the report received by him from the transferor in order that particulars of transfer of ownership may be entered in the certificate of registration.