Law:

Section:

(a) Auction Notice-------Expression where is" in an auction notice respecting motor vehicle---Import---Expression was only referable to the physical attributes of the vehicles to terms of auction notice and did not relate to motor vehicle tax liability against the auctioned vehicles. (b) Words and phrases--...... As is where is "---Connotation. ORDER SABIHUDDIN AHMED, J.--- Having heard the learned counsel we are of the view that the expression "as is where is" is only referable to the physical attributes of the vehicles in terms of auction notice, dated 7-2-1999 and not the intent motor vehicle tax liability against these vehicles. Learned Official Assignee who appeared before us on the next date confirmed that the appellants were never apprised of the tax liabilities against the vehicles auctioned. It is also contended 'that the appellants had informed the Official Assignee by letter, dated 8-4-1999 that payment of tax dues would be responsibility of the auctioning authority. In this regard the Official Assignee has stated that this letter never came to his notice and he became aware of the stand taken by the appellants or it was repeated vide their letter, dated 7-10-1999. Be that…