1. 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.
2. 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.
3. 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.
4. Be that as it may, the Official Assignee has pointed out that no sale proceeds are available with them and the entire amounts collected through auction of vehicle has been distributed amongst various claimants. In the circumstances both learned A.A.-Gs. have suggested and such suggestion has been accepted by Mr. Samiuddin that the appellants will make an application for exemption from payment of motor vehicle taxes in respect of the vehicle purchased for the time that they were not in use, which upon certification by the Official Assignee as to the period of non- user would be delivered to Shaikh Munir-ur-Rehman who will refer the matter to Secretary Excise and Taxation Department and attempt to seek exemption from payment of motor vehicle tax. It is clarified that such exemption will only be applicable till the date the vehicles were purchased by the appellants and from that date onwards the appellants will be liable to pay motor vehicle tax.