SWAMI, J. ( 1 ) ( 2 ) AT the stage of preliminary hearing, the learned Government Pleader was directed to take notice for the respondents. Accordingly, he has put in appearance for the respondents. ( 3 ) BY consent of parties, this writ petition is treated as being in the list for final bearing and is heard for final disposal. ( 4 ) THE petitioner has sought for quashing the order dated 18-6-1987, passed by the second respondent in No. RTO/8/mym/6354/87-88, Annexure-B, and also the order dated 20-7-1987 passed by the first respondent in appeal No. DCT/tax/13/87-88, Annexure-D. The petitioner has also sought for issue of a direction to the second respondent to grant permission under Section 34 (1) of the Motor Vehicles act (hereinafter referred to as the 'act'), to scrap the vehicle bearing registration No. MYM 6354. ( 5 ) THE petitioner is the registered owner of the vehicle in question bearing registration no. MYM 6354. The matter as to the amount of tax payable by the petitioner in respect of the Vehicle in question has been pending before the second respondent. The petitioner has not paid the tax since november, 1982 onwards. ( 6 ) ACCORDING to the case of the petitioner the vehicle met with an accident on 28-10-1982 and he has not been operating it. On the contrary the case of the respondents is that the petitioner is liable to pay the tax for the entire period as he has been using the vehicle and he has not given non-use intimation as per the Government notification No. HD. 95 TMT 77 (ii),dated 11-9-1980, issued under Section 16 of the karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the Taxation act') claiming exemption from payment of tax. Therefore, unless the entire arrears of tax is paid, the petitioner cannot be permitted to scrap the vehicle. ( 7 ) IT is not disputed that the petitioner is in arrears of tax. However, the case of the petitioner is that the question as to the exact amount of tax payable by him is pending before the 2nd respondent pursuant to the order of remand dated 15-4-1985 passed by the Appellate Authority in appeal No. DCT. TAX. 36/84-85; that on such determination of the amount of tax payable by him, he is ready to pay the same. TAX. 36/84-85; that on such determination of the amount of tax payable by him, he is ready to pay the same. On the contrary learned Government Pleader submits that under the provisions of the taxation Act, the petitioner is liable to pay the tax in advance and unless he pays the tax he is not entitled to scrap the vehicle. ( 8 ) SECTION 34 of the Act does not support the stand taken by the learned Government pleader. The proceedings regarding payment of tax due in respect of a motor vehicle under the Taxation Act, is a different proceeding. The liability to pay vehicle tax cannot be tagged on to the proceeding under section 34 of the Act. When a owner of a motor vehicle wants to scrap the vehicle and therefore wants to have the Registration certificate of the Vehicle cancelled, the authority cannot insist that unless the arrears of the vehicle tax are paid the application cannot at all be considered. Of course if the authority deems it necessary in exercise of its powers under section 11a and 13 of the taxation Act, it can seize such a vehicle and have it sold for recovery of the arrears of vehicles tax due in respect of such vehicle. In the event the authority does not choose to exercise the power under Section 11a of the taxation Act, it cannot refuse to consider the application on merits. The procedure laid down in Section 34 of the Act makes it incumbent upon the registration authority that whenever such an application is made, it is required to inspect or cause inspection of the vehicle and give an opportunity to the owner to make any representation which he may wish to make. If upon such examination the Registering authority is satisfied that the vehicle is in such a condition that it is incapable of being used or its use in a public place would constitute a danger to the public and the vehicle is beyond reasonable repaid then only it can cancel the registration of the vehicle. (Section 34 of the Act deals with several other circumstances under which the certificate of Registration of a vehicle can be cancelled. Those circumstances are not relevant here. Therefore, the same are not referred to here ). (Section 34 of the Act deals with several other circumstances under which the certificate of Registration of a vehicle can be cancelled. Those circumstances are not relevant here. Therefore, the same are not referred to here ). Therefore, on the application made by the registered owner of the vehicle for cancellation of the registration certificate, the first and foremost step the registering authority is required to take in the matter is to inspect or cause inspection of the vehicle and satisfy itself as to whether the conditions laid down in sub-section (3) of Section 34 of the Act are satisfied. If the authority is satisfied with the conditions laid down in sub- section (3) of section 34 of the Act are satisfied it has no option, but to permit the owner to scrap the vehicle and cancel the registration certificate. Of course, at that stage, as it is already pointed out, it is open to the registering authority who is also the tax recovery Officer to seize the vehicle and take up the proceedings for sale of the vehicle to recover arrears of tax. Inspite of that the arrears still remain unsatisfied the right of the authority under the provisions of the taxation Act, is not affected and it is open to the authority to proceed to recover the balance of the arrears if any in accordance with the provisions of the Taxation Act. Thus, it follows that respondent-2 has arbitrarily refused to consider the application. The first respondent also has failed to notice the scope of Section 34 of the Act. ( 9 ) FOR the reasons stated above, the writ petition is allowed. a) The impugned endorsement dated 18-6-1987 issued by the 2nd respondent and produced as Annexure-B bearing No. RTO/8/mym/6354/87-88 and the order dated 20-7-1987 -- Annexure-D passed by respondent-1 in appeal No. DCT/tax/13/87-88 are hereby quashed. b) The proceeding now stands remitted to the 2nd respondent with a direction to consider the application in accordance with the provisions of Section 34 of the Act. It is however made clear that this order shall not be construed as affecting the right of the state and its Officers to recover the arrears of vehicle tax due in respect of the vehicle in question under the provisions of the taxation Act. Writ Petition allowed. --- *** --- .