S. R. NAYAK, J. ( 1 ) THE writ petition feeling aggrieved by the order of the learned single judge dated 14th December 1999 in W. P. No. 44341/99 has preferred this writ appeal. In the writ petition, the petitioner assailed validity of demand notice dated 9-12-1997 produced as Annexure-F. calling upon the writ petitioner to pay arrears of the tax payable under the Karnataka Motor Vehicles taxation Act, 1951, (for short, the Taxation Act) for the period from 16-3-1996 to 23-3-1998. The learned single Judge by the order impugned in the appeal has dismissed the writ petition. ( 2 ) THE background facts leading to the filing of the writ petition be noted briefly as under : the petitioner is the registered owner of motor Vehicle bearing registration No. KA-25/5656. The said vehicle was hypothecated to the Karnataka State Financial Corporation, (for short, KSFC), the third respondent here in. Since, the petitioner committed default in paying the amount due to the ksfc, the vehicle was seized by KSFC from the possession of petitioner on 16-3-1996. Before this event, the petitioner had paid motor Vehicle Tax in regard to the vehicle for the period ending 31-3-1996. Motor Vehicle tax for the period subsequent to 1-4-1996 was not paid either by the petitioner or by the KSFC. The seizure of the vehicle and non-use of the vehicle as consequent to such seizure, was not intimated to the Regional transport Officer, Dharwad, the first respondent herein, either by the petitioner or by KSFC. It was only by the letter dated 21-5-1997, the KSFC informed the first respondent that the vehicle had been seized on 16-3-1996 and that the vehicle was still in its custody. Along with the said communication, KSFC sent an intimation of non-use in Form no. 30 under Rule 34-A of the karnataka Motor Vehicles Taxation Rules, 1957 (Rules for short ). On a report by the inspector of Motor Vehicles about the seizure of the vehicle by KSFC, the first respondent sent a notice of demand dated 8-7-1996 produced as Annexure-D to the ksfc in regard to the Motor Vehicles Tax due for the period 1-4-1996 to 30-6-1997. This was followed by another notice dated 29-5-1997 to KSFC demandingrs. 1,82,000 as Motor Vehicle Tax dues for the period 1-4-1996 to 30-6-1997. In the meanwhile, the petitioner took back possession of the vehicle from KSFC and has been using it. This was followed by another notice dated 29-5-1997 to KSFC demandingrs. 1,82,000 as Motor Vehicle Tax dues for the period 1-4-1996 to 30-6-1997. In the meanwhile, the petitioner took back possession of the vehicle from KSFC and has been using it. As the tax for the period 1-4-1996 to 30-6-1997 remained unpaid, the first respondent sent a notice dated 9-12-1996 produced as annexure-F to the petitioner claiming Rs. 1,82,000/- as MV tax for the period 1-4-1996 to 30-6-1997. ( 3 ) THE petitioner feeling aggrieved by the above action of the first respondent filed an appeal before the Deputy Transport Commissioner, belgaum Division, Belgaum, the second respondent herein. The second respondent allowed the appeal of the petitioner by order dated NIL, produced as Annexure-L and remanded the matter to the first respondent for fresh disposal on the ground that the first respondent did not initiate action for recovery of tax against KSFC, in addition to the petitioner. The second respondent has held that as no intimation of non-use was sent as required under Section 16 (1) of the Taxation Act read with notification dated 11-9-1980 and Rule 31 -A of the Rules, till 21-5-1997, both the petitioner and the ksfc are liable to pay the tax for the period 1-4-1996 to 30-6-1997 and the petitioner will have to pay the tax and then seek refund, if the vehicle is not under his use under section 7 of the Taxation Act. The second respondent held that the registered owner cannot escape liability to pay the tax having regard to Section 9 of the Taxation act. ( 4 ) BEING aggrieved by the demand notice issued by the first respondent and the order made by the second respondent Appellate authority, the petitioner preferred Writ petition No. 44341/99. As stated supra, learned single Judge without finding any merit, dismissed the writ petition. Hence, this writ appeal by the aggrieved writ petitioner. ( 5 ) WE have heard Sri C. B. Srinivasan, learned counsel who appeared for the appellant, Sri B. Anand, learned Govt. Advocate for respondent Nos. 1 and 2 and Sri B. Rudragowda, learned counsel for respondent no. 3. Hence, this writ appeal by the aggrieved writ petitioner. ( 5 ) WE have heard Sri C. B. Srinivasan, learned counsel who appeared for the appellant, Sri B. Anand, learned Govt. Advocate for respondent Nos. 1 and 2 and Sri B. Rudragowda, learned counsel for respondent no. 3. On behalf of the petitioner-appellant, it was contended that the registered owner is not liable to pay the MV tax during the period when the vehicle was seized and kept by KSFC and only the KSFC is liable to pay the tax for such period and therefore, the first respondent legally cannot demand the tax from the appellant-petitioner for the period 1-4-1996 to 30-6-1997, when the vehicle was admittedly under the control and possession of KSFC. It was also contended on behalf of the appellant-petitioner that instead of remanding the matter, the second respondent Appellate Authority ought to have allowed the appeal by holding that the appellant-petitioner was not liable to pay the tax and that the entire tax for the aforementioned period was payable only by KSFC. Sri c. B. Srinivasan, learned counsel therefore, would submit that the judgment of the learned single Judge cannot be sustained in law and it is liable to be set aside. Sri B. Anand, learned Govt. Advocate and Sri B. Rudragowda, learned counsel for the third respondent on the other hand, would support the order of the learned single Judge. ( 6 ) HAVING heard the learned counsel for the parties, a short but an important question that arises for decision is whether the owner is liable to pay the MV tax of the vehicle, for the period when it was in the possession of the financier in pursuance of the seizure of the vehicle. ( 7 ) BEFORE dealing with the above specific question it will be beneficial to refer to relevant provisions of the statute governing the liability of persons in regard to payment of mv tax. Sections 3 and 4 of the Taxation Act read :"3. Levy of tax. (1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads. Sections 3 and 4 of the Taxation Act read :"3. Levy of tax. (1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads. [provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) the tax shall be levied at the rates specified in Part of the schedule :] [provided further that in the case of tractors, trailers and power tiller trailers, (a) owned by agriculturists and whose main source of income is from agriculture;] (b) owned by agricultural co-operative societies including Vyavasaya Seva Sahakari sangh Niyamitha, Raitha Seva Sahakari sangh Niyamitha, Sericulture-cum-Farmers co-operative Societies, Large Sized Co-operative societies, Co-operative Agricultural banks, Small Sized Co-operative Societies, agricultural Credit Societies, Multipurpose co-operative Credit Societies, Dodda-pramanada prathamika Pathina Sahakari sangha, Primary Co-operative Agriculture and Rural Development Bank and Services co-operative Societies; and (c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part of the Schedule. ] [provided also that in case of Vintage car and Classic car, the tax shall be levied at the rates specified in Part of the schedule. ] [provided also that : (a) in case of Tricycles including autorickshaw not used for transportation of goods or passengers for hire or reward and vehicles permitted to carry (excluding driver) not more than three persons, the tax shall be levied at the rates specified in Part A4 of the Schedule. (b) in case of motor cars including Jeeps other than those owned by companies and imported cars of the year 1985 and later models, the tax shall be levied at the rates specified in Part A5 of the Schedule. ] explanation. A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads. [note. For the purpose of the above explanation the certificate of registration shall, notwithstanding anything contained in Section 38 of the Motor Vehicles Act, 1939 (Central Act IV of 1939), be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled. [note. For the purpose of the above explanation the certificate of registration shall, notwithstanding anything contained in Section 38 of the Motor Vehicles Act, 1939 (Central Act IV of 1939), be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled. ] (2) Notwithstanding anything contained in sub-section (1), [or Section 4] taxes at the rates specified in Part B of the Schedule shall be levied on motor vehicles [suitable for use on roads, which are in the State] for periods shorter than a quarter, but not exceeding thirty days. (3) In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Karnataka and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement : provided that the tax leviable under any such arrangement shall not exceed the tax leviable under the Schedule : provided further that the terms and conditions of every such reciprocal arrangement shall be published in the Official Gazette, and a copy thereof shall be laid before the state Legislative Assembly. [ (4) Notwithstanding anything contained in sub-sections (1) and (2), a special additional tax at the rates specified in Part D of the Schedule shall be levied on motor vehicles suitable for use on roads carrying passengers or goods in excess of the permitted capacity of the vehicles. ] 4. Payment of tax. (1) The tax levied under Section 3 shall be paid in advance by the registered owner or person having possession or control of the motor vehicle, for a quarter, half-year or year, at his choice, [within [fifteen days] from the commencement of such quarter, half-year or year, as the case may be :] [provided that the tax in respect of motor vehicles specified in Item 2 of part A of the Schedule shall be paid annually. ] [provided further that the tax payable in respect of an autorickshaw driven by the owner thereof may be paid for a quarter or half-year or year. ] [provided further that the tax payable in respect of an autorickshaw driven by the owner thereof may be paid for a quarter or half-year or year. ] [provided also that notwithstanding anything in this sub-section such tax may be paid in advance in a lump sum by such owner or person at his choice, for a period of five years or ten years within fifteen days from the commencement of the first year of such period of five years or ten years. ] [provided further that in the case of Tricycles including Autorickshaw and not used for transportation of goods or passengers for hire or reward and vehicles permitted to carry (excluding driver) not more than three persons motor cars including jeeps other than those owned by companies and imported cars of the year 1985 and later models, specified in the fourth proviso to subsection (91) of Section 3, in respect of which tax is already paid prior to the 1st day of april, 1995, the tax specified in the fourth proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which tax is paid under sub-section (1) and tax shall be paid within one month from the date of expiry of the said period. ] [provided further that in case of. Vintage car and Classic car specified in third proviso to sub-section (1) of Section 3, in respect of which tax is already paid prior to 1st day of April, 1991, the tax specified in the third proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under subsection (1) and such tax shall be paid within one month from the date of expiry of the said period. ] [explanation. The tax for half-year shall be double the tax for a quarter and the tax for a year shall be four times the tax for a quarter. ] (2) In case of half yearly and annual [payments], [or payments for the period of five years or ten years] such rebate in respect of the tax as may be prescribed shall be granted. ] (2) In case of half yearly and annual [payments], [or payments for the period of five years or ten years] such rebate in respect of the tax as may be prescribed shall be granted. [ (3) Notwithstanding anything contained in the preceding sub-sections, the [tax levied under the proviso] to sub-section (1) of section 3, shall be paid in advance in a lump sum by the registered owner or person having possession or control of the motor vehicle and the tax so paid shall be for the life time of the vehicle : provided that the motor cycle in respect of which the tax is already paid under subsection (1) of Section 3 prior to the First day of April, 1986, tax specified under the first proviso of sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period :] [provided further that in the case of tractors, trailers and power tiller trailers specified in the second proviso to sub-section (1) of Section 3, in respect of which the tax is already paid under that sub-section prior to the First day of April, 1990, the tax specified under the second proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period. ] [ (4) Whenever there is a revision of tax, the difference of tax for the month or part thereof shall be paid at the rate of 1/3rd of the quarterly tax, or 1/12th of the annual tax payable on or before the last date fixed under sub-section (1) for payment of tax for the next quarter, or the year as the case may be. ]" section 2 (f) of the Taxation Act defines the term "registered Owner" as follows : "2 (f) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (Central Act IV of 1939);" section 9 of the Taxation Act reads : "9. Liability to pay arrears of tax. ]" section 2 (f) of the Taxation Act defines the term "registered Owner" as follows : "2 (f) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (Central Act IV of 1939);" section 9 of the Taxation Act reads : "9. Liability to pay arrears of tax. (1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the [taxation authority. ] (2) Nothing contained in this section shall be deemed to affect the liability of the person, who has transferred the ownership or has ceased to be in possession or control of the vehicle, to pay the said tax. " learned single Judge having considered the above provisions of the statute and contentions raised on behalf of the parties has opined thus "a) A registered owner of a motor vehicle, or a person having possession and control of a motor vehicle, is liable to pay the current m. V. Tax, as also all arrears or M. V. Tax relating to the period prior to the date he became the registered owner or obtained possession and control of the vehicle. (b) A person who was a registered owner of a motor vehicle, but who is no longer a registered owner, continues to be liable for payment of M. V. Tax, due upto the date when he ceased to be a registered owner. Similarly a person who had possession and control of a motor vehicle (but who is no longer in possession and control) continues to be liable for payment of M. V. Tax, due up the date when he ceased to have possession and control. (c) In other words, every registered owner is liable to pay the taxes due during the period when he was or is the owner and also all arrears due for the period prior to the date on which he became the registered owner. (c) In other words, every registered owner is liable to pay the taxes due during the period when he was or is the owner and also all arrears due for the period prior to the date on which he became the registered owner. (d) Similarly, every person who obtains/ takes possession and control of the Motor vehicle, is liable to pay the taxes due during the period when he was or is in possession and control and also all arrears due for the period prior to the date on which he obtained possession and control of the Motor vehicle. " ( 8 ) WE do not find any flaw or error either in the reasoning or conclusions recorded by learned single Judge. The findings recorded by the learned single Judge are in consonance with the provisions of Sections 4 and 5 of the Act. We are of the considered opinion that the appellant-petitioner should be non-suited only on the basis of provisions of sub-section (2) of Section 9 of the Taxation act. Sub-section (1) of Section 9 of the taxation Act does not relieve the owner from payment of M. V. tax when such owner ceased to be in possession or control of the vehicle in question. The provisions of subsection (1) as well as that of sub-section (2) are quite clear, unambiguous and precise and they do not admit more than one meaning. A careful reading of provisions of subsection (1) of Section 9 makes it very clear that by enacting sub-section (1), the legislature has fastened the liability to pay tax not only on the owner of the vehicle, but also on those who come in possession or to have control of the vehicle. In other words, sub-section (1) extends the liability to pay m. V. Tax to others also, who come to be in possession or to have control of the motor vehicle. This position is further made clear by the provisions of sub-section (2) of Section sub-section (2) in unmistakable term, states that the liability of the person who has transferred the ownership or has ceased to be in possession or control of the vehicle to pay the motor vehicle tax is not affected by the provisions of sub-section (1) of Section 9 of the Taxation Act. That means the liability fastened to the owner of the vehicle to pay the M. V. Tax continues to exist even after such owner loses possession and control of the vehicle and the possession and control of vehicle comes into the hands of another person. That is the only reasonable-way of construing the provisions of Section 9 of the Taxation Act, particularly keeping in mind the liability in regard to payment of tax charged under Section 4 of the Taxation act. However, Sri C. B. Srinivasan would contend that the provisions of sub-section (2) of Section 9 would be attracted only in a case where the owner of the Motor Vehicle before transferring the ownership of such vehicle or before ceasing to be in possession or to have control of such vehicle did not pay the tax, and in the instant case, admittedly the petitioner had paid tax up to 31-3-1996 and therefore, the liability to pay tax in respect of the period with effect from 1-4-1996 has been passed on to KSFC by virtue of the seizure of the vehicle and taking over possession and control of the vehicle with effect from 16-3-1996. The above submission of the learned Counsel for the appellant is not acceptable to the Court. If the owner himself pays the motor vehicle tax due in respect of a vehicle till the date on which he transfers or loses possession or control of such vehicle, recovery of tax for the period prior to the date of transfer or the date of losing possession and control of the vehicle, would never arise. It is trite that the successor in interest would be liable to pay the motor vehicle tax as mandated in terms of Section 4 read with Section 3 of the Taxation Act. As already stated supra, the liability to pay the tax cast on the owner of the vehicle is in no way diluted or minimized or taken away by the provisions of sub-section (1) of Section 9. An additional liability is created and fastened on any person who acquires ownership of such vehicle by way of transfer or any person who comes in possession or to have control of such vehicle. This position is made clear by unambiguous provisions of sub-section (2) of Section 9 of the Taxation Act. An additional liability is created and fastened on any person who acquires ownership of such vehicle by way of transfer or any person who comes in possession or to have control of such vehicle. This position is made clear by unambiguous provisions of sub-section (2) of Section 9 of the Taxation Act. ( 9 ) IN conclusion, we do not find any good grounds to interfere with the order of the learned single Judge. Writ appeal is devoid of merits and it is accordingly dismissed with no order as to costs. Appeal dismissed. --- *** --- .