Judgment:- Ramachandran Nair, J. 1. The appellants purchased premium cars, one a BMW 320and other a Toyota For tuner on the verge of closure of the financial year 2011-12, but got the registration done for the vehicles on 02/04/2012 when the rate of motor vehicles tax had gone up. The dispute raised before the learned Single Judge was whether the tax revised from 01/04/2012 was rightly levied and collected from the appellants for the vehicles registered on 02/04/2012 or whether the tax payable by them was only the pre-revised tax applicable in the preceding financial year because the vehicles were purchased and temporarily registered on 26/03/2012.The learned Single Judge referred to the 2nd proviso to the charging Section 3(1)of the Kerala Motor Vehicles Taxation Act, 1976 (hereinafter referred to as the Taxation Act for short) and held that though the date of commencement of liability is the date of purchase of vehicle, the incident of tax falls on first registration of the vehicle, which is not the temporary registration, but there gular registration as contemplated under the Taxation Act and hence upheld levy of tax at the revised rate applicable as on the date of registration of the vehicles, against which these writ appeals are filed. 2. We have heard both the counsel appearing for the appellants in the two Writ Appeals and also learned Government Pleader appearing for the respondents. 3. The facts leading to the controversy are the following:- Both the appellants purchased above mentioned premium cars from the authorised dealers from Kochi and Kozhikode respectively, and obtained temporary registration on the date of purchase, namely 26/03/2012. Since both the appellants are not residing within the jurisdiction of the RTOs where from the cars are purchased they took temporary registrations, remitted one time tax at the rate applicable as on the date of purchase and applied for fancy numbers with the RTOs in Kollam and Perinthalmanna respectively with in who sejurisdiction the appellants are residing and to whom the appellants applied for permanent registration of the cars. Under the Rules, for allotment of fancy numbers all applications filed until the last day of the week should be considered together and as a result of this, reopening for allotment of fancy numbers is on the first day of the following week. Under the Rules, for allotment of fancy numbers all applications filed until the last day of the week should be considered together and as a result of this, reopening for allotment of fancy numbers is on the first day of the following week. There was no contest for the fancy numbers applied for by the appellants and therefore the numbers were allotted to the appellants on 02/04/2012. However, when registration was proposed to be made tax applicable as on the date of registration was demanded from the appellants, against which WP(C)s were filed. The learned Single Judge held that the tax payable is at the rate applicable as on the date of registration, which is not the date on which temporary registration was granted under Section 43 of the Motor Vehicles Act, 1988(hereinafter referred to as the Act for short) read with Rule 94of the Kerala Motor Vehicles Rules. The appellants' specific case is that since tax is payable from the date of purchase of the vehicles as provided under the 2nd proviso to Section 3(1)of the Taxation Act, they remitted the tax when temporary registrations were granted pending allotment of fancy numbers. However, the learned Single Judge held that first registration referred to in Section 3 of the Taxation Act is not temporary registration but permanent registration granted to new vehicle and so much so, rate of tax applicable is the rate as on the date of regular registration of the vehicle and not the rate as on the date of granting temporary registration. 4. During hearing, learned Government Pleader submitted that there is no provision in the Taxation Act to levy tax on temporary registration which is granted only for 30days to facilitate transport of the vehicle to the place of residence of the purchaser for him to apply for and obtainer gular registration. We find force in the contention of the learned Government Pleader because there is no provision in Section 3 or in any other provision in the Taxation Act for collection of tax for the short period during which temporary registration is granted to a new vehicle, which is only to facilitate transport of vehicle on road to be taken to the regular residence of the purchaser to get the vehicle registered by following the procedure prescribed under the Act and the Rules. Even though Section 3(5) of the Taxation Act talks about temporary licence and payment of tax for periods up to7 days and beyond 7 days up to 30 days, we feel the said provision is applied to register the vehicles brought from outside State for short term use within the State. As a matter of practice, every vehicle purchased by a person other than one regularly residing within the jurisdiction of the RTO wherefrom the vehicle is purchased applies for temporary registration for transport to his place of residence or business for getting registration done within the period of validity of the temporary registration. Tax endorsement under Taxation Act is made only after regular registration which is done only on producing certificate of insurance for the vehicle, proof of residence, identity etc. of the purchaser as required under the Act and the Rules. Section 3 of the Taxation Act, which provides for levy of tax from motor vehicles, is as follows:- "3. Levy of tax .- (1) Subject to the provisions of this Act, on and from the date of commencement of this Act, a tax shall be levied on every motor vehicle used or kept for use in the State, at the rate specified for such vehicle in the Schedule: Provided that no such tax shall be levied on amotor vehiclekept by a dealer in, or a manufacturer of, such vehicle, for the purpose of trade and used under the authorisation of a trade certificate granted by the registering authority: Provided further that in respect of a new motor vehicle of any of the classes specified in item numbers 1, 2, 6, 10(iii) and 11 of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle one-time tax at the rate specified in Annexure I, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of such vehicle at the rate specified in the Schedule as per fourth proviso to subsection (1) of Section 4. Provided further that in respect of new motor vehicle of any of the descriptions specified in itemNo.1(a) of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle a tax in advance for a period of five years at the rate specified in the Schedule, at the time of first registration of the vehicle, and thereafter tax shall be levied at the rate specified in the Schedule in accordance with the fourth proviso to sub-section(1) to Section 4: (emphasis supplied) The 2nd proviso to Section 3(1) of the Taxation Act, which provides for levy of tax on new vehicles, clearly states that levy of tax on new vehicles is to be made at the time of "first registration" of the vehicle. Even though it is stated that for new vehicles one time tax at the rate specified in Annexure I of the Schedule to the Act is payable from the date of purchase of the vehicle, the rate of tax applicable is as on the date of first registration of the vehicle, which in these two cases is02/04/2012. As already stated, there is no provision in the Taxation Act to levy tax during the period a new vehicle is granted temporary registration. So much so, the first registration referred to the 2nd proviso to Section 3(1) cannot be a temporary registration granted under Section 43 of the Act read with Rule 94 of the Kerala Motor Vehicles Rules, but can only be the permanent registration granted under Section40 of the Act. In this case, what happened is that the date of increase of tax was known to the appellants and therefore they remitted the tax in advance at the time of granting temporary registration, which they were not required to pay at that time. We do not think the payment of tax in advance before regular registration is granted affects the liability for tax which has to be considered with reference to the charging provision of the Taxation Act. In our view, the learned Single Judge rightly held that the rate of tax applicable is the rate in force as on the date of granting regular registration. In our view, the learned Single Judge rightly held that the rate of tax applicable is the rate in force as on the date of granting regular registration. Learned counsel for both the appellants submitted that the appellants were willing to give up their claim for fancy numbers for registration of the vehicle before 31/03/2012, so that the payment of higher rate of tax for the vehicles could be avoided on account of delay in regular registration. However, learned Government Pleader submitted that once fancy numbers are applied for after remitting the required fees, the Department is bound to follow the Rules, i.e. to open tenders and if required to conduct auction, only on the first day of the following week, which in this case happened to be02/04/2012.Reference is also invited to Annexure A2produced in W.A.No.838/2012, wherein it is stated that those who have applied for fancy numbers and waiting for registration on the closure of the financial year could with draw the applications and go for registration with the ordinary numbers allotted to them. Even though appellants have a case that they were willing to forgo their claim for fancy numbers, we do not think we can at this distance of time cancel the allotments given to them and to order registration with retrospective date with other numbers, which would have already been allotted to other vehicles. We therefore do not find any scope for ordering cancellation of registration salready granted and to direct fresh registrations with running numbers retrospectively. Consequently, these Writ Appeals fail and we dismiss the same.