Natarajan, J.

The interested appellants in this appeal are appellants 2 and 3, viz., the State of Kerala represented by the Collector of Kottayam and the Regional Transport Authority, Kottayam, though appellants 1 and 4 also figure as appellants in the cause title of the memorandum of appeal. The issue involved in the appeal lies within a narrow compass, but the point for consideration is one of some interest. The question for consideration is whether a financier can be proceeded against for realisation of motor vehicles tax payable by a stage carriage operator, who had entered into a hire purchase agreement with the financier.

2. One M.C.Kuriyan, who was a registered owner and a permit holder of a stage carriage bearing registration No.K.L.K.8269, had entered into a hire purchase agreement with the respondent on 10th June, 1968, and had agreed therein to pay a sum of Rs.50,400 in stated instalments. The hire purchase agreement was duly endorsed on the registration certificate. As Kurian was not regular in the payment of the instalments, the respondent contemplated taking action against him in terms of the agreement. But on more than one occasion Kuriyan succeeded in getti