JUDGMENT

The petitioner is a registered owner of a commercial vehicle bearing registration No.KL 11 AN 2044. According to the petitioner, he sold the vehicle in July 2018 to M/s. NK Motors, in exchange of another vehicle. However, now the petitioner is issued with Ext.P2 revenue recovery notice requiring the petitioner to pay motor vehicle tax in respect of the aforesaid motor vehicle. This writ petition is submitted by the petitioner in such circumstances challenging the same.

2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

3. The challenge is raised against Ext.P2 mainly on the reason that, the petitioner had sold the vehicle to one NK Motors, the 7^th respondent herein, in the year 2018 itself. It is also the case of the petitioner that, the vehicle is already scrapped and it is not in existence.

4. However, no documents are produced before this Court to indicate the transfer of vehicle as claimed by the petitioner and the scrapping of the same. The only document relied on by the petitioner is Ext.P1, which is a statement of a person, claims to be made on behalf of the 7^th respondent, wherein, it is stated that the vehic