Section 15 in Kerala Motor Vehicles Taxation Act, 1976
15. Transport vehicle permit to be ineffective if tax not paid.
- Notwithstanding anything contained in the Motor Vehicles Act, 1939 (Central Act 4 of 1939), if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit for that vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.
