Two questions arise for consideration in this Writ Petition:

(i) whether the financier in respect of a hire purchase agreement on re-possession of the vehicle, due to the failure on the part of the transferee, is liable to clear the arrears of tax under the Kerala Motor Vehicles Taxation Act, as an 'operator' as contemplated in the statute ;

(ii) whether quantification of the liability in the case of the petitioner is correct or proper.

2. The sequence of events as narrated in the Writ Petition shows that the petitioner, who is the financier, had extended a loan to the third respondent under a 'Hire Purchase' agreement in respect of the vehicle bearing No. KL/01 E 3474. But the transferee failed to discharge his obligations, under which circumstance, there was no other alternative for the petitioner, but to re-possess the vehicle which in fact was done on 28.08.1998. Immediately, 'G' form was submitted before the concerned authorities in respect of the period from 01.09.1998 onwards. The case of the petitioner is that, since the vehicle was admittedly in garrage and was not put to use from 01.09.1998 and was covered by the 'G' form stated as received by the first responde