MODI, J.—This is a defendants appeal and arises out of a suit for the recovery of Rs. 2520.

2. The plaintiff-respondent Nasir Mohd. Khan was the owner of a truck bearing registration No. RJL 4660. He sold this truck to the defendant-appellant on 15-10-64 for Rs. 8000/- and handed over its possession to the defendant. An agreement in that connection was executed between the parties which is Ex. 1 on the record. Under the terms of the agreement, all the taxes pertaining to the truck for the period prior to 15-10-64 were to be paid by the plaintiffs and the taxes pertaining to the period subsequent to 15-10-64 were to be paid by the defendant. The Sales Tax Officer, Tonk, realised Rs. 2220/- on 11-3-68 and Rs. 300/- on 13-3-68 from the plaintiff on account of goods-tax and penalty in respect of the said truck. The details of the goods-tax and penalty are as follows.

1. Rs. 60/- as penalty for the period from October 1964 to March 1965.

2. Rs. 300/- as penalty for the period from 1-4-65 to 31-3-66.

3. Rs. 1080/- as goods-tax for the period from 1-4-66 to 31-3-67.

4. Rs. 1080/- as goods-tax for the period from 1-4-67 to 31-3-68.

Rs. 2520/- Total

It was alleged by the plaintiff that as per agr

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