This writ petition has been instituted calling in question the endorsement dated 14-09-2010, issued by the Registering Authority under the Motor Vehicles Act, 1988, declining to register the vehicle purchased by the writ petitioner by way of public auction conducted by the 2nd respondent herein.

2. The facts which are relevant for our inquiry are; the 2nd respondent Superintendent of Prohibition & Excise, Kadapa, has put to public auction a truck bearing registration No. T.N.09-AT-8474, on 29-07-2010. The writ petitioner was found to Je the highest bidder thereat and his bid for Rs. 3,70,000/- has been accepted. He has also paid a sum of 53,650/- representing 14.5% towards Value Added Tax (VAT) on purchase of the said truck. On 03-09-2010, the writ petitioner submitted a representation enclosing thereto Form No.32 and all other documents including the sale certificate issued by the 2nd respondent and sought for registration of the said vehicle in his favour. Considering the said representation, the impugned endorsement has been issued on 14-09-2010, bringing out that the Commissioner of Transport, through his Circular Memorandum No.1388/VI/2009, dated 18-03-2010, pointed out th