Prior intimation of temporary discontinuance of use of a vehicle

Tax197527 sections

Statutory text

(1) Whenever any motor vehicle is intended not to be used for any period, the registered o.wner or person, having possession or controI thereof shall on or before the date of expiry of the term for which. tax, has been paid, deliver to the taxing officer, an undertaking duly signed and verified i,n the pwscribed: fgr,~i and msnner specifying the period aforesaid and the place where the motor vehicle is to be kep$ alongwith such other particulars as may be prescribed and the registration certificate, fitness certificate, permit and tax token, theh current and shall, from time to time by delivering, further undertakings give prior: intimation to the. concerned taxing officer of thc extension, if any, of the said period and the changes, if any, of the place where the motor vehicle shall be kept: provided that no such undertaking: sall relate to a period: exceeding one year at a time.
(2) If at any time during the period, covered by an updertakkg: as aforesaid the motox; vehicle is. found b-eing qsed or is. kept at a' pIace in contravention of any such undertaking, such. vehicle: shall, for. the purposes of this Act, be deemed to have been used tboughou t. the said period I without pa ywent of te,
(3) In the absence of any undertaking delivered under sub-section
(1) every motor vehicle liable to tax under this Act shall be deemed to have been used or kept for use within the State.

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