JUDGMENT

The petitioner is a registered owner of a lorry bearing Reg. No.

KL-26M-7100. The said vehicle was purchased by the petitioner after availing a credit facility from the 6th respondent. As the petitioner could not repay the installment due to the 6th respondent, the vehicle was taken possession of by the 6th respondent in terms of the rights under the loan cum hypothecation agreement executed between the petitioner and the 6th respondent. The date of surrender was 02.11.2024, which is evident from Ext.P2. Now the petitioner is issued with Ext.P3 recovery notice demanding the arrears of motor vehicle tax. Even though Ext.P4 objection was submitted by the petitioner highlighting the surrender of the said vehicle, the recovery proceedings are being continued.

2. This writ petition is submitted by the petitioner in such circumstances seeking the following reliefs:

1. Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the revenue recovery proceedings initiated against the Petitioner as per Exhibit P3.

2. Declare that the Petitioner is not liable to pay any road tax

or related dues in respect of the said vehicle for the period

after 02.11.2024, the d