Assessment of tax and its write-off

If no tax has been paid under sub-section (1) of Section 17, the owner shall submit the application with the necessary documents on or before the last date. The Taxation Officer shall conduct the necessary investigation, and if the declaration is not proved, the Taxation Officer, after satisfaction, shall determine the claim in the prescribed manner. Provided that the Taxation Officer shall be competent to write off outstanding tax up to the maximum amount prescribed by the Government. If the amount of arrears is more than the limit prescribed by the Government, the Taxation Officer shall refer the matter to the State Transport Commissioner or the authority authorized by the State Government.