TaxTMI 
TaxTMI 
2003 (1) TMI 125
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.... MR II Car, which had been seized by the Customs Department at the time of importation, on the ground that there was no bill of entry. Thereafter, the petitioner filed an application before the respondent under Rule 57 in Form No. 32. Under the impugned order dated 30-10-2002, the petitioner was informed that he has to move the Customs Department, the second respondent herein, to get the vehicle registered in the name of the Customs Department and file an application thereafter for transfer. This is being challenged by the petitioner. 4.Rule 47 and Rule 57 of the Central Motor Vehicles Rules, 1989 (hereinafter called RULES) being relevant are extracted hereunder : "Rule 47 : (1) An application for registration of a motor vehicle shall be ....
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....n expires. Rule 57 : (1) The person who has acquired or purchased a motor vehicle at a public auction conducted by or on behalf of the Central Government or a State Government, shall make an application in Form 32 within thirty days of taking possession of the vehicle to the registering authority accompanied by - (a) the appropriate fee as specified in Rule 81; (b) the certificates of registration and insurance; (c) the certificate or order confirming the sale of the vehicle in his favour duly signed by the person authorised to conduct the auction; and (d) certified cop....
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....ule 81, certificates of registration and insurance and certificate of order confirming the sale of the vehicle duly signed by a person authorised to conduct auction and certified copy of the Central Government or State Government authorising the auction of the vehicle. However, Rule 57(1) is applicable if the vehicle, which is sold in auction is already registered. On the other hand, Rule 57(2) is specifically applicable to an auctioned vehicle, which is without any registration mark or which is having a false registration mark. In respect of such vehicle, the registering authorities are required to assign new registration mark to the vehicle under the name of the Department of the Central Government or State Government auctioning the vehic....