TRAVANCORE FORWARD BANK LIMITED Vs. STATE

JUDGEMENT

(1.) The appellant is the Travancore Forward Bank Limited, Kottayam and the respondents are the State of Kerala, the Traffic and Taxation Assistant, Kottayam and the Tahsildar of Ponkunnam. The appeal is filed against the order of this court dismissing Original Petition 454 of 1957 filed by the appellant.

(2.) The facts which led up to the filing of the Original Petition are the following:-

(3.) The main ground urged in the Original Petition as well as in this appeal before us is that the Bank is not liable to pay the tax as the meaning of Sub-S. 1(a) of S.4 of the Travancore - Cochin Vehicles Taxation Act 1950, is that the tax shall be paid by the registered owner if he is in possession or control of the vehicle, and if he is not in possession or control, by the person having actual possession or control over the same. Sub-S. (1)(a) of S.4 of the Act reads thus: