( 1 ) THE writ petition feeling aggrieved by the order of the learned single judge dated 14th December 1999 in W. P. No. 44341/99 has preferred this writ appeal. In the writ petition, the petitioner assailed validity of demand notice dated 9-12-1997 produced as Annexure-F. calling upon the writ petitioner to pay arrears of the tax payable under the Karnataka Motor Vehicles taxation Act, 1951, (for short, the Taxation Act) for the period from 16-3-1996 to 23-3-1998. The learned single Judge by the order impugned in the appeal has dismissed the writ petition.

( 2 ) THE background facts leading to the filing of the writ petition be noted briefly as under : the petitioner is the registered owner of motor Vehicle bearing registration No. KA-25/5656. The said vehicle was hypothecated to the Karnataka State Financial Corporation, (for short, KSFC), the third respondent here in. Since, the petitioner committed default in paying the amount due to the ksfc, the vehicle was seized by KSFC from the possession of petitioner on 16-3-1996. Before this event, the petitioner had paid motor Vehicle Tax in regard to the vehicle for the period ending 31-3-1996. Motor Vehicle tax for th