Amendment status not verified — confirm the current text below against the official source.
Escaped assessment.-If, for any reason, the whole or any portion of the tax whtch would have been payable in respect of any motor vehtcle under the Kerala Motor Vehtcles Taxatwn Act, 1963 (24 of 1963) or under the Keraia Motor Vehtcles (Taxatwn of Passengers and Goods) Act, 1963 (25 of 1963) or under this Act for any period has escaped assessment, the Taxation Officer may, at any time withm, but not beyond, ten years from the expiry of that period, assess the tax whtch has escaped assessment after issmng a notice to the regtstercJ owner o:- the person havmg possession or control of the motm vehicle and making such mqmry as he may consider necessary. Provided that in computing the period of limitation for the assessment of tax under this sectwn, the periods, lf any, during which such assessment has been stayed by an order oi any court shaH be excluded.