G. R. BHATTACHARJEE, J.

( 1 ) ON 2nd December, 1992 the petitioner purchased a motor vehicle being a bus bearing registration No. WBR 3734 from one Shri Jnanabrata Chanda. Thereafter he applied before the Registering Authority, Barasat for recording the fact of transfer of ownership of the said vehicle and also submitted all necessary papers. His contention is that in spite of compliance of all necessary formalities the Registering Authority is not recording the fact of transfer of ownership of the vehicle or his name as owner of the vehicle in the registration certificate and on the contrary insisting upon payment of tax under the West Bengal Additional Tax and One Time Tax on Motor Vehicles Act, 1989 payable by the transferor, as a precondition for recording the transfer of ownership of the vehicle in the certificate of registration. The petitioner has moved this Court by this writ application challenging the authority of registering authority to demand payment of any arrear tax as a precondition for recording the transfer of ownership in the certificate of registration. In the writ application incidentally it has also been contended that by virtue of the order of court realisat

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