ORDER :- The petitioner purchased a motor vehicle (contract carriage) with registration No. MYA-4266. The transferor was one Choodappa. On 29-9-1975, the petitioner reported the transfer of the said vehicle to him as required under S. 31 (1) (b) of the Motor Vehicles Act Thereafter an endorsement dated 30-12-1975 was issued to the petitioner and his transferor stating that enhanced rate of tax is due on the said vehicle and, therefore, they were advised to pay the tax due to the department.

2. Though there is no specific mention about the payment of tax being made a condition precedent for making the necessary entries regarding the transfer of the motor vehicle, the contention of the petitioner is that on the ground of non-payment of tax, the respondent has refused to make the necessary entries regarding the transfer of ownership in the certificate of registration.

3. Section 31 of the Act provides for reporting the transfer of a motor vehicle both by the transferor and the transferee and also provides for making the necessary entries by the concerned authority. No other condition is imposed in the said section regarding the transfer of ownership.

4. Therefore, the respondent