Section 11(11) in The M.P. Motoryan Karadhan Rules, 1991
(11)If the owner wishes to extend the period of non-use already allowed, he shall submit a fresh intimation of non-use and such intimation shall be dealt with by the Taxation Authority as if a fresh intimation has been submitted and the provisions of sub-rules (1) to (9) of this rule shall apply thereto.
