IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15364 of 2009 ***** M/s Manoj Kumar Gupta, Binod Kumar Gupta resident of village- Rampur, P.S. Rajpur District Buxar through its prop. Manoj Kumar Gupta, S/o Sri Yogendra Pd., resident of village- Rampur, P.S. Rajpur District Buxar. …. …. Petitioner Versus 1. The State of Bihar. 2. Sub Divisional Officer cum Certificate Officer, Buxar. 3. District Transport Officer, Buxar. 4. Ashok Kumar Jaiswal, S/o Sri Narayan Prasad Jaiswal, resident of village- Bhaluna, P.S. Rajpur, District-Buxar. …. …. Respondents ----------- 2. 13.11.2009. Petitioner’s stand is that he had sold Jeep No.BR-44P-7167 to respondent no.4, Ashok Kumar Jaiswal on 2.12.2004. The road tax and additional tax stands paid for the said vehicle till 30.4.2001 that is not disputed. Now a certificate proceeding has been initiated for recovery of Rs.1,49,906/- vide notice dated 30.12.2006. Petitioner’s stand is that in view of the said transfer of vehicle in favour of Ashok Kumar Jaiswal he has no liability. In absence of unimpeachable documents with regard to transfer deed nothing can be said on the submission made in this regard but petitioner is the best judge to establish and prove the element of transfer as stated in favour of respondent no.4, who can produce all such evidence before the Certificate Officer. The Certificate Officer will consider that aspect and pass appropriate orders or directions. The writ application is dismissed with the above observations. Pawan/- (Ajay Kumar Tripathi, J.)