KATHREENA Vs. R T O KOTTAYAM

JUDGEMENT

(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 24-5-1972. 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 24-3-1973 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. P5 order. Ext. P3 demand as confirmed by. Ext. P5 is under challenge here.

(3.) The period for which the tax due as now claimed is that from 1-4-1972 to 31-12-1972 That during this time the vehicle stood registered in the name of deceased Chacko Thomas is not disputed. But according to the petitioner some arrangement bad been reached between him and one Govinda Pillai Ayyappan Pillai by which the Vehicle had been sold to the said Govinda Pillai Ayyappan Pillai as early as on 22-8-1969. In support of this it is said that intimation as required by S.31 of the Motor Vehicles Act was given to the Regional Transport Officer by deceased Chacko Thomas. But the date of such intimation is not stated anywhere and there is no information as to the date. The report of the Assistant Motor Vehicle Inspector revealed that after the seizure by the Financing Company Sri. Chacko Thomas got back the vehicle from the Financing Company on 12-6-1972. At that time also the alleged transferee was nowhere in the picture.