The petitioner is the registered owner of a vehicle bearing Reg. No. KL-08S-9369 which he claims to have sold to the 4th respondent as per Ext.P1. Sale of a vehicle or handing over possession of the same on the strength of an agreement is perfectly valid and legally permissible. However, the Motor Vehicles Taxation Act (for brevity, 'the Act') provides that the tax liability is that of the registered owner as also the person who has control or possession of the vehicle. In such circumstance, the mere fact of agreement and the handing over of possession does not absolve the registered owner from the liability to pay tax. 2. The petitioner definitely would have his remedies against the 4th respondent, who is alleged to have obtained the vehicle as per the agreement; but only before the appropriate forum. The liability to tax as per the Act, is joint and several and the petitioner, the registered owner cannot be absolved from the W.P.(C) No. of 1535 of 2014 2 liability. The petitioner definitely would have to satisfy the same, which, will be satisfied in two monthly instalments on 30.06.2014 and 30.07.2014. The petitioner contends that the vehicle has been dismantled and that the future liability may be saved. For that he would necessarily have to approach the authorities under the Motor Vehicles Act, 1988 and obtain cancellation of registration, in accordance with law, if permissible.
Writ Petition disposed of. No cost.
K. VINOD CHANDRAN, JUDGE SB