The petitioner challenges Exts.P3 and P4 orders issued under the Revenue Recovery Act in connection with a demand of motor vehicle tax for the period from 1.10.2004 to 31.3.2006. It is the case of the petitioner that he sold the vehicle to the 3rd respondent in 2003 and the 3rd respondent in turn sold the vehicle to the 4th respondent. The respondents appear to have proceeded against the petitioner because he is shown as the registered owner of the vehicle in the files before the Registering Authority. As it is not the petitioner's case in the writ petition that he complied with the statutory procedure contemplated under the Motor Vehicles Act and Rules for intimating the Registering Authority of the fact of transfer of ownership of the vehicle, I do no see any reason to interfere with the proceedings initiated against the petitioner through Exts.P3 and P4 notice. The writ petition fails, and it is accordingly dismissed. prp A.K.JAYASANKARAN NAMBIAR JUDGE