JUDGMENT

The petitioner was the owner of Goods Carrier registered in the year 1991, bearing registration No.KL-05-A-4077. The petitioner is aggrieved by the revenue recovery proceedings that are initiated against the petitioner, for motor vehicle tax payable in respect of the said vehicle.

2. According to the petitioner, the vehicle is already sold on 20.08.2002 to the 4^th respondent and he also placed reliance upon Ext.P1 agreement for sale, to substantiate the same. According to the petitioner, despite the fact that the vehicle was purchased by the 4^th respondent, he failed to transfer the registration of the vehicle in his name and thus the petitioner is even now continuing as the registered owner as per the records maintained by the Motor Vehicle Authorities. Now, the petitioner was served with a notice, demanding the motor vehicle tax arrears. Earlier, the petitioner was issued with Ext.P2 extending the petitioner an opportunity to settle the motor vehicle tax arrears for an amount of Rs.6,287/- as part of