Mohammed, J.

This writ petition has been filed praying to quash Ext. P2 demand notice issued under S.34 of the Kerala Revenue Recovery Act, 1968. By Ext. P2 an amount of Rs. 3,610/- was sought to be recovered as arrears of motor vehicle tax due in respect of the vehicle, KLA 9460.

2. The case of the petitioner who is the original owner of the said vehicle is this: As per Ext. P1 agreement dated 28.11.1985 the vehicle was transferred to the fifth respondent for a consideration of Rs. 27,000/-. Shortly after the payment of the balance amount as per the said agreement the petitioner handed over the registration book as well as the insurance policy to fifth respondent. He had also intimated the change of transfer in favour of the fifth respondent by submitting a letter in the prescribed form to the Regional Transport Officer, Quilon. Thereafter, 5th respondent was paying the motor vehicle tax fill 1987. After the receipt of Ext. P2 notice, the petitioner had filed a representation before the second respondent, Tahsildar, Karunagappally. However, the second respondent proceeded with the steps pursuant to Ext. P2. It was in the aforesaid background the present writ petition was