Section 13 in The M.P. Motoryan Karadhan Rules, 1991
13. Procedure, etc. for intimation of no.
- operation of motor vehicle in unforeseen circumstances.-(1) For the purposes of claiming refund of lax under the proviso to sub-section (1) of Section 4 of the Act an intimation in respect of, on operation of motor vehicle on the route shall be given by the owner of motor vehicle or his duly authorised agent to the Taxation Authority in Form-'O'(2)Such refund shall be admissible only when it has not been possible to operate the vehicle on the route for any of the following reasons :-(i)Owing lo flood, earthquake or any other natural calamity resulting in obstruction on the route;(ii)Owing to any prohibitory orders under Section 144 of the Code of Criminal Procedure, 1973 (No. 2 of 1974) or any other law and order situation; or(iii)Where the motor vehicle (has been damaged in an accident) becomes unserviceable due to an accident.(3)The intimation of non-operation of motor vehicle on the route shall be given at the earliest but not later than ten days from the date of commencement of non operation, and the same shall be accompanied by-(i)a cash receipt of rupees ten;(ii)[a certificate in Form 'O-1'] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.] from the Sub-Divisional Officer of the Public Works Department in-charge of the road, regarding the non-motorability of route in case of clause (i) of sub-rule (2); or(iii)a copy of the order or a certificate from the Sub-Divisional Police Officer or Sub-Divisional Magistrate certifying the promulgation of prohibitory order or the law and order situation resulting in non-operation of vehicle on the route, as the case may be, in case of clause (ii) of sub-rule (2); or(iv)a copy of First Information Report lodged with police together with a copy of an intimation for a claim for compensation given to insurance company, in case of clause (iii) of sub-rule (2) :[Provided that the State Government in special circumstances and for the reasons lo be recorded in writing may, by a general order, extend the aforesaid period for presentation of the intimation of non-operative of motor vehicle.] [Inserted by Notification No. 22-15-93-VIII, dated 19-3-1993.](4)The Taxation Authority, after satisfying itself that the intimation of non-operation of motor vehicle on the route is complete in all respects and that the requirements of sub-rule (3) have been fulfilled, shall issue the acknowledgement to the person presenting the intimation.(5)An intimation which is incomplete or does not fulfil the requirements of sub-rules (1) to (3) may be returned to the person presenting it and in that case it shall be deemed as if no such intimation has been presented.(6)Every intimation acknowledged under sub-rule (4) by the Taxation Authority shall be entered serially in a register kept in Form-'P' in the office of the Taxation Authority and each entry made therein shall be checked and initialled by the Taxation Authority the same day.(7)Nothing in this rule shall apply to a temporary permit granted under Section 87 or a special permit under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988.(8)Where an intimation of non-operation of motor vehicle on the route is acknowledged under this sub-rule (4) the refund of tax under the proviso to sub-section (1) of Section 14 may be made in the manner laid down in Rule 14.(9)The refund of tax under proviso to sub-section (1) of Section 14 of the Act shall be limited to thirty days in a year :Provided that no refund shall be admissible under the said proviso to a permit holder who operates a reserve stage carriage on the route in a case covered under clause (iii) of sub-rule (2) :[Provided further that in a case falling under sub-rule (2) of Rule 13-a, if the Taxation Authority after an enquiry is satisfied that the non-molorability of part route has continued tor a period exceeding thirty days, it may allow refund of tax for the full period during which the part route remained non-motorable :Provided also that refund of tax for a period exceeding 120 days in a case falling under sub-rule (2) of Rule 13-A shall be allowed with the prior approval of Deputy Transport Commissioner/Transport Commissioner.] [Inserted by Notification No. 22-27-93-VIII, dated 8-6-1993.]
