Purpose of Motor Vehicles Act Section 31 Limited to Tax Collection, Not for Verifying Vehicle Possession

Himatbhai Laxmanbhai Ognaja Vs State of Gujarat (Gujarat High Court) Conclusion: Since assessee was not having any evidence even to prove the said fact that he had made the payment towards installment of loan for the muddamal vehicle, the Magistrate had to verify the aspect of ownership of the muddamal vehicle after conducting inquiry and should handover the custody of the muddamal vehicle at the end of the trial if assessee was able to prove his better title and possession over respondent without being influenced by any of the observations made by Revisional Court in Criminal Revision Applica...