1. The petitioner, the proprietor of a bakery, purchased a tempo traveller with a seating capacity of 17 passengers excluding the driver, manufactured by Force Motors, from the dealer at Mylapra in Pathanamthitta District on 20-10-2011. In the sale certificate, a copy of which is produced as Ext.P1, the address of the buyer is given as "Jagan Thomas, S/o Thomas Eapen, Thomson Bakery, VII/357, Niranam P.O., Kadapara, Thiruvalla-689581" and the dealer had described the class of the vehicle as, light motor vehicle contract carrier. The petitioner applied for registration of the vehicle on 25-10-2011 and produced along with the application, the original of Ext.P1 sale certificate, Ext.P2 tax invoice evidencing payment of value added tax, Ext.P3 certificate of insurance and Ext.P4 letter wherein he had declared that he intends to use the vehicle for personal use and requested that the vehicle may be registered as a private service vehicle for personal use. The third respondent returned the original of Ext.P4 letter by making the following endorsement on the original of Ext.P4 letter. The endorsement reads as follows:

"This vehicle is purchased in the name of Sri.Jagan Thomas,