The petitioner is aggrieved by the order of the Regional Transport Officer, Madras-35, dated 212. 1994 by which the said authority, by endorsing a copy of that order to the petitioner required him to pay the motor vehicles tax for the goods carrier TSC 2160 in the sum of Rs.30,500 as home tax for the period from 10. 1992 to 312. 1993 and composite tax of Rs.93,250 payable to other states for the period from 10. 1989 to 33. 1994. It is not in dispute that this vehicle had a national permit whose validity was upto 24. 1994. It is also not in dispute that the previous owner of the vehicle had not applied for authorisation under Rule 17 of the Central Motor Vehicles Rules read with Sec.88, Clause 14 of the Motor Vehicles Act for the period subsequent to 4. 1990.

2. The petitioner has averred that he purchased the vehicle at an auction held by the second respondent - The Tamil Nadu Industrial Investment Corporation Limited, which had financed the third respondent, the previous owner of the vehicle who had defaulted in paying the amounts due to the second respondent-Corporation. The second respondent has averred that it seized the vehicle on 9. 1993 and the vehicle was deliver