The 2nd respondent, the Recovery Officer of the Employees' Provident Fund Organisation, attached a DCM Toyota Mini Lorry, 1990 model, belonging to a company which defaulted payment of contributions under the Employees' Provident Funds and Miscellaneous Provisions Act and Rules and Regulations there under for recovery of arrears of contributions. The same was sold in public auction. The petitioner participated in the auction and purchased the vehicle paying the amount quoted by him. The 2nd respondent issued necessary certificates in this regard and handed over the vehicle to the petitioner along with all documents. The petitioner submitted an application for transfer of ownership of this vehicle under Rule 57 of the Central Motor Vehicles Rules before the 1st respondent. He produced Exts.P2, P3 and P5 certificates received form the Provident Fund Organisation in accordance with the said rule. But by Ext.P6, the 1st respondent directed the petitioner to pay arrears of motor vehicle tax under the Kerala Motor Vehicle Taxation Act, in respect of the vehicle in question. Aggrieved by the said action, the petitioner has filed this writ petition seeking the following relief's: