JUDGMENT :

1. The writ petitioner is the registered owner of a contract carriage bearing Registration No. KL-10-AC-979. The vehicle originally belonged to the District Tourism Promotion Council, Malappuram, (DTPC), of which the District Collector Malappuram was the Chairman. The petitioner purchased the vehicle at an auction conducted by the DTPC. When the petitioner approached the 1st respondent to effect the change of registration and to obtain a permit for the vehicle, the same was denied on the ground that there were arrears of road tax for the period from 01-07-2016 to 30-06-2018. Ext.P2 notice was issued to the petitioner demanding the payment of a sum of Rs. 1,89,540/- as the motor vehicle tax for the period from 01-10-2016 to 31-03-2018. The petitioner submitted Ext.P3 representation to the 2nd respondent (District Collector, Malappuram) in his capacity as Chairman of the DTPC. The 2nd respondent issued Ext.P4 letter to the 1st respondent seeking orders exempting the tax payment for the period in question, indicating that the vehicle was not being used for the period in question. However, no action was taken by the 1st respondent. Faced with a situation where the petitioner