J U D G M E N T

This writ petition is filed challenging Ext.P5 by which revenue recovery proceedings had been taken against the petitioner for an amount of `4,25,250/- being arrears of motor vehicles tax along with interest and other charges.

2. The petitioner was the registered owner of a contract carriage bearing Regn.No.KL3/G 4780. The vehicle was under hire purchase to the 5th respondent. The tax was paid upto the quarter ending 30/9/2007. According to the petitioner, the vehicle was taken possession by the 5th respondent on account of the petitioner committing default in payment of the hire amount. There was a demand by the 1st respondent to the petitioner on 13/3/2008 by which the petitioner was called upon to pay `40,500/- as tax for the period from 1/10/2007 to 31/3/2008.

Ext.P1 is the said notice dated 13/3/2008.

3. Petitioner received a letter from the 5th respondent as Ext.P2 wherein the petitioner was called upon to pay the amount due to them failing which it was mentioned that they will be constrained to sell the vehicle to third party. On this basis, petitioner claims to have send a reply to Ext.P1 to the 2nd respondent stating that vehicle is in the custody of the 5th r