1. When does a registered owner of a motor vehicle transferring the vehicle to another cease to be such registered owner. Is it on an intimation by the transferor that he has transferred the vehicle to another? If the answer is in the affirmative the petitioner in this case should succeed.

2. K.L.Q. 2854 belonging to the petitioner's deceased husband Chacko Thomas stood registered in his name and that was under a hire purchase agreement with M/s Forward Finance Company, Kottayam. Evidently because the hire purchase instalments were defaulted the Financing Company took possession of the vehicle and they intimated this to the Regional Transport Officer, Kottayam by letter dated 24 5 1972. Since at that time arrears of Motor Vehicles tax and also arrears of the tax due under Taxation on Passengers and Goods Act were due notices were issued to M/s. Forward Finance Company demanding the taxes. They paid tax under the T.P.G. Act. But in respect of the Motor Vehicles tax they disputed their liability and ultimately they filed O. P. No. 356 of 1973 in this Court. By judgment dated 24 31973 this was allowed and the Regional Transport Officer was directed to collect the arrears of