Procedure in the case of non-use of a vehicle

(1) When the owner of a motor vehicle has occasion to withdraw his motor vehicle from use for a period of one month or more, in the case of motor vehicle other than transport vehicle the certificate of registration and in case of transport vehicle the certificate of registration tax certificate, fitness certificate and permit, if any, must be surrendered to the Taxation Officer in Form F, otherwise the motor vehicle shall be deemed to have been in use. The vehicle shall not be kept outside in the territorial limit of the Taxation Officer during the period of surrender except with the prior permission of the Taxation Officer on exceptional circumstances. (2) The intimation of non-use shall be accompanied by a cash receipt or print of rupees one hundred, in respect of all type of motor vehicle to be deposited online or in the office of the Taxation Officer and shall be presented by the owner or his duly authorised agent to the Taxation Officer. (3) When the Taxation Officer, after satisfying himself that Form 'F' presented before him is complete, the documents as mentioned in sub-rules (1) are attached and the fee prescribed in sub-rule (2) has been deposited, shall accept the surrender of the documents of the vehicle. The Taxation Officer shall complete Part II of Form 'F' and return it to the claimant after entering the date of surrender in the documents produced with Form 'F'. (4) The Taxation Officer shall not accept the intimation of non use of any vehicle for more than six calendar months, at a time within a calendar year. Provided that in accordance with the procedure prescribed under these rules, if it is established in respect of any vehicle that the vehicle has been lost, crashed, destroyed, rendered permanently incapable or otherwise ceases to exist for any reason, whatever the surrender of such vehicle may be accepted by the Taxation Officer concerned without the limit of six months. Provided also that in any special circumstance other than those mentioned in the first proviso, if the owner of the vehicle makes an application with a fee of rupees one hundred within 15 days from the date of expiry of the period of surrender, on being satisfied that even after a period of six months, it is unavoidable to keep the vehicle in surrender, then approval for surrender for a period exceeding six months may be given by officer not below the rank of Deputy Transport Commissioner nominated by Transport Commissioner. (5) The Taxation Officer shall make entry and sign or approval on each entry in the register or online record maintained in form 'F-1' in the order of acceptance of surrender of documents for non use of the vehicle under sub rule (3). (6) A list of vehicles in respect of which the surrender of documents for non-use has been accepted by the Taxation Officer and entries had been made during the calendar months in the aforesaid register shall be prepared in the end of each month and shall be provided to all the Enforcement Officers of sub-region. (7) The Taxation Officer may inspect by himself or by any officer authorized by him any motor vehicle which is kept under surrender and whenever the vehicle will be inspected, the report in brief thereof shall be entered in the register or online record referred to sub rule (5). (8) The owner of a surrendered vehicle shall not remove it from the place specified by him during the period of surrender without prior permission in writing of the Taxation Officer. The Taxation Officer, after being satisfied on the application made by the owner of the vehicle along with the fee of rupees one hundred, may permit the owner to remove the vehicle from the stipulated place. However, the owner of a vehicle may in unforeseen circumstances such as flood, fire and the like may remove the vehicle but he shall intimate the Taxation Officer of such removal within fourty eight hours. (9) If any such vehicle remains surrendered for more than six calendar months in a calendar year without extension of the period of grant of surrender, it shall be deemed to have been revoked and the owner of the vehicle shall be liable to tax, irrespective possession of the documents surrendered whether received from the Taxation Officer or not. (10) When the owner of such motor vehicle desires to bring his motor vehicle into use again he shall make an application in Form F-2' and shall present it to the Taxation Officer along with a fee of one hundred rupees. If the owner of the surrendered vehicle has lost Part II of Form 'F' returned to him under sub-rule (1), he shall intimate with a declaration to that effect. If the period for which the tax has been paid is not expired on the date of such application all the documents which were surrendered, will be returned to the claimant after entering the date of return on the documents and in the surrender register.