NISAMUDHEEN Vs. JIONT R T O

JUDGEMENT

(1.) The 2nd respondent the Recovery Officer of the Employees' Provident Fund Organisation, attached a DCM Toyota Mini Lorry, 1990 model, belonging to a company which defaulted payment of contributions under the Employees' Provident Funds and Miscellaneous Provisions Act and Rules and Regulations thereunder for recovery of arrears of contributions. The same was sold in public auction. The petitioner participated in the auction and purchased the vehicle paying the amount quoted by him. The 2nd respondent issued necessary certificates in this regard and handed over the vehicle to the petitioner along with all documents. The petitioner submitted an application for transfer of ownership of this vehicle under Rule 57 of the Central Motor Vehicles rules before the 1st respondent. He produced Exts. P2, P3 arid P5 certificates received from the Provident Fund Organisation in accordance with the said rule, But by Ext. P6, the 1st respondent directed the petitioner to pay arrears of motor vehicle tax under the Kerala Motor Vehicle Taxation Act, in respect of the vehicle in question. Aggrieved by the said action, the petitioner has filed this writ petition seeking the following reliefs:

(2.) The contention raised by the petitioner is that he purchased the vehicle in public auction and transfer of ownership of the vehicle purchased in public auction is governed by Rule 57 of the Central Motor Vehicles Rules, 1989, which does not prescribe any condition regarding payment of arrears of motor vehicle tax in respect of the vehicle.

(3.) The 2nd respondent has filed a statement in which all the statements of the petitioner as admitted. The 1st respondent would contend that under Section 9(1) of the Kerala Motor Vehicles Taxation Act, the transferee of a motor vehicle in arrears of Motor Vehicle Tax is liable to pay the tax. According to him sale by public auction is also a transfer of ownership to which Section 9(1) is applicable and therefore the petitioner is liable to pay the arrears of tax.