Amendment status not verified — confirm the current text below against the official source.
Exciriplianfrom [mu—(l) In the case of a motor vehicle not being intended to be used or kept for use dui iiig the lust month or first and second months of a quaitci, or the whole of a quaiter, half year or year, as the case may be, the registered owner or person having h». ”I possession or control of such vehicle, shall give previous intimation in writing to the Regional Transport Office! in whose jurisdiction the motor vehicle is kept that such vehicle would not be used for such period and may at the same time surrender the certificate of registration and peimit, if any, of the vehicle, and theieupon notwithstanding anything contained in sub-section (2) of section 3, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period and no tax shall be payable in respect of such vehicle for such period. . (2) Nothing in sub-section (I) shall exempt a person from liability to pay tax in respect of such vehicle, if on veiification it is found that the vehicle has been used during such period or any portion thereof.