K. JA. GANNATHA SHETTY, J. ( 1 ) THE question involved in these two petitions is common. The decision in the first case would automatically dispose of the second case. The petitioner in W. P. No. : 1149 of 1. 974 purchased a motor vehicle bearing No. MYM. 4077 from Rajalakshmi motor Service on 24. 10. 1973. Ever; before his purchase, on 27. 9. 168, all the concerned documents of the said vehicle were surrendered before the Regional transport Officer by its former owner claiming exemption upto 31. 12. 1968 from the tax payable under the karnataka Motor Vehicles Taxation Act, 1957 (shortly called 'the Act' ). Subsequent to 31. 12. 1968 the documents continued to remain in the custody of the regional Transport Officer. In the meantime, the fitness certificate of the vehicle had expired on 10. 10. 1968 and had not been renewed thereafter,. After the vehicle was transferred to the petitioner, the Regional Transport Officer issued a notice of demand calling upon him to pay a sum of Rs. 28,215 as the arrears of tax payable in respect of the saldi vehicle upto the date of transfer of the vehicle in his favour. The petitioner preferred an appeal against the saidi demand, but it was dismissed. Challenging the validity of the demand of tax, he has preferred the writ petition. ( 2 ) THE following question arose for consideration;- "whether the legal fiction under the Explanation to sub-sec. (1) of S. 3 of the Karnataka motor Vehicles Taxation Act, 1957, that a vehicle shall be deemed to be suitable for use on the road, arises where the registration certificate in respect of a transport vehicle is current, even if the certificate of fitness of that vehicle, is not in force either on account of its expiry or cancellation ?". That question was referred to a Full bench for opinion, and it has been answered in the following manner :-"the legal fiction under the Explanation to sub-sec. (1) of S. 3 of the karnataka M9tor Vehicles Taxation act, 1957 that a vehicle shall be deemed to be suitable for use on road, does not arise where the registration certificate in respect of a transport vehicle is not current on account of the certificate of fitness of that vehicle not being in force either on account of its expiry or cancellation. But even where that Explanation is in applicable the transport vehicle is liable to tax under the Taxation Act if it is established that it was suitable, for use on roads during the relevant period". ( 3 ) WITH the above opinion, the petitions have again been posted for final disposal. It seems to us that there is nothing more to be said in these two petitions having regard to the opinion expressed by the full Bench. It is now for the Regional transport officer to establish by satisfactory proof that the vehicle concerned in each of the petitions was suitable for use on reads during the period for which the tax was demanded. With these observations, the petitions are allowed and the impugned orders are quashed. In the circumstances, we make no order as to costs. --- *** --- .