Ramachandran Nair, J.

The appeal is filed against judgment of the learned single Judge holding that appellant is liable to pay arrears of motor vehicle tax in respect of a Tempo Traveller bearing registration No.KL-01/C-1497 for the period from 1.7.1996 to 2.2.1999. We have heard counsel appearing for the appellant, Standing Counsel appearing for the financier-4th respondent and the Government Pleader for the other respondents.

2. The vehicle was purchased by the appellant under hire-purchase arrangement with the additional-4th respondent herein. When appellant defaulted payment of hire charges, vehicle was admittedly re-possessed by the 4th respondent on 17.12.1997. As on the date of re-possession by the financier, the vehicle was already in arrears of tax for the period commencing from 1.7.1996 onwards. Admittedly the financier did not care to clear the arrears of tax or even file G From for the period the vehicle was retained by them. Even though vehicle was stated to be sold by the financier to another person, it is not known whether the vehicle was put on road or whether the RC was changed from the appellant to the financier and in turn from the financier to the pu