JUDGMENT :

ILESH J. VORA, J.

1. We have heard Mr. Parth Bhatt, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiria, the learned AGP appearing for and on behalf of respondents - State.

2. By way of this petition under Article 226 of the Constitution of India, the writ applicant has prayed for an appropriate writ, order or direction to quash and set aside the communication dated 12.07.2019, by which the respondent Nos.3 and 4 – RTO authorities have refused to register the vehicles in question in the name of transferee - M/s. New Ruby Cargo Pvt. Ltd on the ground that there is an outstanding liability of tax penalty and interest on the said vehicles.

3. The facts in brief leading to present petition are as under:

3.1 The writ applicant is a Transporter and since 1998 he has been in the business of transport. The writ applicant is registered owner of 141 commercial trucks. Out of 141, the writ applicant intends to transfer the ownership of 39 trucks to his son, who is Director of M/s. New Ruby Cargo Pvt. Ltd. The writ applicant has submitted necessary prescribed forms within the time limits declaring the facts of transfer with necessary documents and also requested