JUDGMENT :

Johnson John, J.

1. This Second Appeal is before us on a reference. The liability to pay tax arrears of the bus bearing registration No. KLG-5247 is the dispute involved.

2. The plaintiff, who is the registered owner of the bus, entered into an agreement for sale of the bus to the 5th defendant on 10.03.1995. As per the terms in the agreement, the plaintiff has to clear all arrears of taxes and liabilities up to the date of the agreement and thereafter, the 5th defendant is liable for the same. After the sale agreement, the 5th defendant was in possession of the bus and in connection with the balance sale consideration, the plaintiff filed a suit, O.S. No. 226 of 1996, against the 5th defendant and the said suit was decreed. While so, the plaintiff received revenue recovery notice relating to arrears of tax on the vehicle for the period from 01.07.1995 to 30.09.1995. Hence, the plaintiff filed the suit for a declaration that the notice is null and void and that the 5th defendant is liable to pay the tax arrears claimed in the notice.

3. Defendants 1 to 4 filed written statement contending that the suit is not maintainable and the plaintiff, who is the registered owner of the