BHAGWANDAS Vs. NASIR MOHD

JUDGEMENT

(1.) THIS is a defendant's appeal and arises out of a suit for the recovery of Rs. 2520/ -.

(2.) THE plaintiff-respondent Nasir Mohd. Khan was the owner of a truck bearing registration No. RJL 4660. He sold this truck to the defendant-appellant on 15-101964 for Rs. 8000/- and handed over its possession to the defendant. An agreement in that connection was executed between the parties which is Ex. 1 on the record. Under the terms of the agreement all the taxes pertaining to the truck for the period prior to 15-10-1964 were to be Paid by the plaintiff and the taxes pertaining to the period subseauent to 15-10-1964 were to be paid by the defendant. The Sales Tax Officer. Tonk, realised Rs. 2220/- on 11-3-1968 and Rs. 300/-on 13-3-1968 from the plaintiff on account of goods tax and penaltv in resoect of the said truck. The details of the goods-tax and penalty arp as follows :- <FRM>JUDGEMENT_30_TLRAJ0_1973Html1.htm</FRM> It was alleged by the plaintiff that as per agreement the responsibility for the payment of the aforesaid sum of Rs. 2520/-was on the defendant and since the plaintiff had to pay the amount, he was entitled to recover the same from the defendant. The plaintiff also sent a notice to the defendant for payment of Rs. 2520/-but the defendant renounced his liability. The plaintiff therefore filed the present suit for the recovery of Rs. 2520/- from the defendant.

(3.) THE defendant in his written statement admitted having purchased the truck from the plaintiff for Rs. 8000/-and also that the truck was handed over to him on 15-10-64 as alleged by the plaintiff. He also admitted having executed the agreement Ex. 1. He however pleaded that since it was the responsibilty of the plaintiff to make an application to the registering authority for entering his name as transferee of the truck in the registration certificate, he was not liable to the suit amount. He further pleaded that at the initiative of the plaintiff he sold the truck to one Abdul Mazid and therefore the responsibility, lay upon Abdul Mazid to pay the suit amount. The trial Court after framing issues and recording evidence held that the sum of Rs. 2520/- was deposited by the plaintiff as mentioned by him. It further held that in view of the terms of the agreement Ex. 1 the defendant was liable to Pav the amount of goods-tax and penaltv for the period subseauent to 15-10-1964. As regards the plea of the defendant that he had sold the truck to abdul Mazid on 2-9-1966, the trial Court held that the plaintiff had no hand in the sale of the truck to Abdul Mazid and in any case the defendant was not absolved from the liability of payment of the tax for the period subsequent to 15-10-1964. The trial Court accordingly decreed the suit.