Procedure for accident or seizure of vehicle

(1) For the purpose of section 12(9) if a vehicle meets an accident or is seized under any section in a police Thana under any offence and as result of which the vehicle does not ply on route, the owner of the vehicle shall apply and inform to the taxation officer about such an accident or about such a seizer and detainment of the vehicle in the police thana, within one week of such incident along with the certified proofs. . The documents related to the vehicle shall be surrendered by the owner of the vehicle along with the proof of the accident or the seizer of the vehicle after depositing the due tax, additional tax for the quarter/ calendar month whichever applicable. On such application received if it is established on the basis of enquiry conducted as per the procedure decided earlier by the Transport Commissioner, that the concerned vehicle has not being operated for more than 30 days in a calendar month, competent tax officer, as per the limits under section 12(9) of the Act, shall forward his recommendation regarding the usage of transport vehicle for hearing to the competent Officer authorized for the same and shall intimate the same to the Transport Commissioner. The competent officer shall inform about the decision taken on hearing such cases received for hearing, to the Transport Commissioner along with the concerned taxation officer and the applicant. In case where a vehicle that has met an accident is completely damaged, after the documents of such a vehicle has been surrendered in the office, the taxation officer in the presence of a registering authority shall start the procedure to cancel the registration number of such a vehicle. In case of other accident of transport vehicles, the cancellation of the certificate of fitness shall take place as per due procedure and the certificate of fitness shall be issued again only after the release of documents of such vehicle. (2) For the purpose of sub rule (1) mainly following evidences shall be taken into consideration: (a). An affidavit from the owner of the vehicle for non-use. (b). The result of magisterial enquiry in case of an accident. (c). A police report, which confirms the nonuse of the vehicle and a technical inspection report by a technical person of police or transport department. (d). A report of the insurance company regarding the accident of the vehicle along with the copy of compensation order. (e). In case of the seizure in police Thana , The copy of the order by which the vehicle is so seized.The copy the release order of such a seized in case it has been released. (3) (a) The recovery procedure shall be kept in abeyance after the surrender of the original document of such a vehicle that has either met with an accident or seized in a police Thana. (b) The officer authorized under section 12(9) whom the taxation officer has presented the case of non-usage of the vehicle either due to accident or due to seizer of the vehicle in a police Thana may accept the nonuse of the vehicle on the basis of the evidences sent by taxation officer and for the concerned period the arrears or its part shall be exempted on being declared as not due. (4) However if it is established that a vehicle was found plying during the period of its nonuse as declared in the application then the exemption shall be cancelled and the tax, additional tax shall become due again for the concerned period and the taxation officer for the purpose shall issue a notice to the owner of the vehicle and shall start the procedure to realize the revenue according to law.