Since the vehicles were subsequently seized by the appellant and got registered in its name, the Regional Transport Authority issued numberice of demand to the appellant for the recovery of the tax arrears.
These appeals are directed against the judgment and order dated 27 1 75 of a Division Bench of the High Court of Kerala dismissing the three writ petitions filed by the appellant.
The appellant challenged the validity of the recovery proceedings by filing writ petitions in the High Court mainly on the ground that the appellant company was number an Operator and had numberpermit in its favour at the relevant time when the tax was companylected hence, it companyld number be made liable to pay the taxes in dispute.
The persons who were actually operating the vehicles did number pay the passengers and goods tax.
The Company had three vehicles which were companyered by hire purchase agreements executed by it with the companycerned bus operatOrs.
Ms. Sundaram Finance Ltd. is a companypany carrying on business of financing of automobiles on Hire Purchase basis with its Head Office at Madras.
