R.S.Narula, J.

1. The straight question to be answered in this case under Articles 226 and 227 of the Constitution is whether transfer of ownership of a motor vehicle is not completed in the same manner in which a transferee of any other movable property becomes its owner under the Sale of Goods Act, because of any provision to the contrary contained in the Motor Vehicles Act, 1939 (4 of 1939), or any other law for the time being in force. The circumstances in which this question has arisen may first be noticed Some arrears of passengers and goods tax were due to the State from the Patiala Transport & Engineering Company Limited Rampura Phul District Bhatinda (respondent No. 5). In recovery proceedings for the same under the Punjab Land Revenue Act, bus No PNB 1180 was attached on December 2, 1965 from the custody of the petitioner, Messrs. Phul Bus Service (Registered), which is a partnership concern. The petitioner submitted written objections to the attachment (Annexure A) on the ground that the bus in question had been purchased by the petitioner from respondent No. 5 in April, 1964 and that even a joint application for transfer of the permit in respect of the said vehi