Amendment status not verified — confirm the current text below against the official source.
Exemption and write off taxes. - If an undertaking has been delivered under sub- section (1) of Section 17 in respect of a Motor Vehicle and the period specified in the said undertaking comprises of any period for which tax has not been paid, the owner of a vehicle shall file an application alongwith necessary papers before the taxing officer on or before the date the tax was last paid, and the taxing officer shall conduct due enquiry as prescribed and if the undertaking has not been found false till the expiry of 14 period for which exemption of payment for tax is claimed, he shall after being satisfied disposed of the claim in the prescribed manner: Provided that the taxing officer shall be competent to write off the arrears of the tax upto a maximum amount which may be prescribed by the State Government in case the arrears exceed the prescribed amount he may refer the matter alongwith necessary records, to the State Transport Commissioner or to any officer authorised by the State Government.