Radhakrishnan, J.

This appeal is preferred by the writ petitioner contending that writ petitioner being the financier is not legally liable to pay the amount due from third respondent by way of arrears of tax under the Kerala Motor Vehicles Taxation Act. Counsel place reliance on the decision of this Court in State Of Kerala V. Sree Poornathrayeesa Vilasam Bank Ltd., 1971 K.L.J.154 as well as unreported decision of this Court in O.P. 20121 of 1998. Reference was also made to the decision of this Court in M.T. Kunju Mohammed v. Regional Transport Authority, Malappuram, AIR 2000 Kerala 231.

2.We are of the view in view of the clear provision in the Statute the contention raised by the petitioner cannot be sustained. Under the Motor Vehicles Taxation Act liability is fixed under Section 9 of the Act. We may extract the said provision for easy reference.

9. Liability to pay of tax by person succeeding to the ownership, possession or control of motor vehicles:-

(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before payment of the tax has transferred the ownership of such vehicle or has ceased to