arrears of motor vehicle tax in respect of a contract carriage tempo van bearing registration number KL-8-7594 for the period commencing from 1.4.1999 to 31.3.2001. According to the petitioner, petitioner was in possession and use of the vehicle only for a period of over one year from June 1997 and thereafter the vehicle was returned to the registered owner from whom it was repossessed by the financier for default on 24.12.1998. According to the petitioner, petitioner was never the owner of the vehicle and therefore, recovery against him is impermissible. However, it is conceded that petitioner got possession of the vehicle from the registered owner on condition that petitioner will pay instalments due to the financier. Obviously it is a case of purchase of vehicle by the petitioner, but without change of registration in his name. Even if petitioner had purchased the vehicle, it cannot be subject to tax, if it was repossessed by the financier and the financier had filed G forms claiming exemption. In any case I find the Motor Vehicles Department is absolutely irresponsible or otherwise they
