Court : Jharkhand
Reported in : 2008(57)BLJR144; [2008(4)JCR443(Jhr)]
..... finance), wherein, in an identical situation, arising out of a hire purchase agreement followed by default in payment of the installment, the hon'ble supreme court while interpreting the word 'operator' in bombay motor vehicles (taxation of passengers) act, 1958 and the amended definition, came to the following conclusion at paragraph no. 7:7. ..... considering the aforesaid submissions and hearing the argument of both the sides, it appears that issue in dispute lies in a very narrow compass as to whether the financer is liable to pay the tax/arrears of tax of a motor vehicle for the purposes of fresh registration in its own name and/or whether it is liable to pay the arrears of tax in respect of any motor vehicle, which remained unpaid by the hirer in accordance with section 13 of the bihar motor vehicles taxation act, 1994. ..... section 51(5) of the motor vehicles act, 1988 nowhere refers or demands the payment of tax or arrears on the motor vehicle before issuance of a fresh certificate of registration in the name of the person with whom the registered owner has entered into the said ..... that the respondent authorities are agreeable to register the vehicle in favour of the petitioner with a pre-condition to clear the tax/arrears of tax due in view of section 51(5) of the motor vehicles act and section 13 of the bihar motor vehicles taxation act, 1994 for fresh registration. 3. ..... hon'ble supreme court had the occasion to consider a case, reported in : air2000sc3478 (state of maharashtra v. .....
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