Procedure for write-off the tax regarding the non existing vehicles

When the owner of any vehicle informs the Taxation Officer that his vehicle has been lost, destroyed, rendered permanently incapable of use or transferred permanently out of the State or the Taxation Officer is otherwise satisfied that any vehicle is not in existence, he may after such enquiry and adopting such procedure as may be laid down in the order issued from time to time by the Transport Commissioner, exempt or write off the owner from payment of arrears of tax or penalty which is found on records since the vehicle was lost destroyed or rendered permanently incapable of use or transferred permanently out of the State. Provided that if such vehicle in respect of which the tax has been written off, is found in existence, the arrears of tax and penalty as the case may be which would have been recoverable in absence of exemption or writing off may be recoverable from said owner of the vehicle.