JAWAHAR LAL AGRAWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) The only issue in the present writ petition is as to who is responsible for payment of tax as is being realised on certificate action. Contention of the petitioner is that he sold the vehicle registered as BRC-1927 and had inside recorded by a deed of agreement dated 14/04/1978 and had this further fortified on an affidavit before the Magistrate, 1st Class that any liability prior to 14/04/1978 is of the petitioner and thereafter of the purchaser.

(2.) In the counter-affidavit which has been filed by the State it is accepted that any dues on which tax is being realised, it has been paid until 30/09/1980. No reply has been given to the statements made by the petitioner.

(3.) The issue clearly is who is to pay the taxes as are due after the vehicle has been sold and consequential aspect that the person who holds the vehicle now between respondents 4 and 5 (Sarjug Tiwari and Girendra Nath Tiwary) who may not have had the vehicle transferred in their name may also face further proceedings consequential to this to use a vehicle and not have it registered as owners.