Liability for payment of tax from cessation of use

(1) When a motor vehicle is not in a condition to be used due to mechanical failure, dispute, physical damage, or natural disaster, the owner shall file an intimation of 'cessation of operation' to the Taxation Officer, and for such period, tax shall not be payable. (3) Upon filing an intimation under sub-section (1), the motor vehicle shall not be used within the State, and if found used, the owner shall be liable for payment of tax under this Act. (1) When any motor vehicle is not to be used in the State for any specific reason or due to reasons like mechanical failure, dispute or natural disaster or flood, the owner of the concerned vehicle will not be liable to pay tax for the period starting from the date of intimation to the Taxation Officer until it is fit for use again. During this period, the "declaration of non-use" will be attached with the application. (2) (3) Upon submission of the declaration under sub-section (1), the motor vehicle will be considered liable for payment of tax if used or kept for use within the State.