KAILASH GAMBHIR, J.

1. By this appeal filed under section 96 of Civil Procedure Code, 1908 the appellant seeks to challenge the judgment and decree dated 22.09.2003 passed by the Ld. Additional District Judge whereby the suit for recovery of Rs.15,65,999/-filed by the appellant was dismissed.

2. Brief facts relevant for deciding the present appeal are that the appellant purchased a car “Opel Astra” of registration no. DL 8C F 3535 from the respondent no.1 on 18.9.99 for a sum of Rs. 7, 55,000/-after availing a discount of Rs. 1, 59,875/-. The said car was initially sold by the respondents to one Ms. Rewa but was surrendered by her as the cheque issued by her towards the sale price of the car got dishonoured. However, the registration of the said car at the time it was purchased by the appellant was in the name of Ms. Rewa but after the said car was purchased by the appellant all papers regarding the transfer of the registration including form no.29 and 30 signed by Ms. Rewa were handed over to the appellant by the respondents. However till after two and a half years of the said purchase the appellant did not get the registration of the car transferred in his name, and thereafter filed a suit bearing no. 660/2002 against the respondents alleging responsibility of the said transfer on them and claiming damages to the tune of Rs. 15, 65, 999 /-. The said suit was decreed in favour of the respondents and against the appellant vide judgment and decree dated 22.9.2003 and feeling aggrieved with the same the appellant has preferred the present appeal.

3. The short issue arising in the present appeal is as to whether it was the liability of the transferee to approach the registering authority for the transfer of ownership of the purchased vehicle in his name or of the transferor in whose name the ownership of the vehicle existed or the dealer through whom the sale of the vehicle has taken place. Neither in the suit nor in the appeal the petitioner has impleaded the transferor of the vehicle Ms. Rewa in whose favour the ownership of the vehicle was transferred in the registering authority of the transport department but since the cheque issued by the said Ms Rewa towards sale price was dishonoured therefore the said “Opel Astra” Car was not delivered to the original buyer Ms. Rewa. It is not in dispute that so far the present appellant is concerned, he had paid the full consideration amount as was demanded from him by the respondent Nos. 1 & 2 and the said “Opel Astra” car bearing Registration No. DL-8C-F-3535 was also delivered to the appellant. The appellant has claimed an amount of Rs.15,65,999/-i.e. an amount of Rs.7,55,000/-towards the price of the car, Rs.2,15,175/-by way of interest, Rs.2,00,000/-towards mental harassment and damages, Rs.1,95,824/-towards extra amount of income tax paid by the appellant. The case of the appellant as set up before the Trial Court as well as before this court is that it was the obligation of the respondent Nos. 1 & 2 to get the ownership of the car transferred in the name of the appellant and not of the actual transferor with whom the appellant had no dealings whatsoever. Counsel for the appellant laid much stress on the letter of the respondents wherein they confirmed the fact that transfer of the ownership of the said car is under process with the registring authority for which form Nos. 29 and 30 were submitted by them. The contention of the counsel for the appellant is that the said document duly proved on record clearly shows that the responsibility was taken by the respondent Nos. 1 & 2 to get the ownership of the said vehicle transferred in the name of the appellant and even all the transfer documents were taken by them from Ms. Rewa and the same were directly submitted by them with the concerned registering authority. Counsel for the respondent Nos. 1 & 2, on the other hand, has taken a stand that the appellant had purchased the second hand car at a discounted rate of Rs. 7,55,000/