Section 15 in Bihar Motor Vehicles Taxation Rules, 1994
15. Procedure for enquiry in respect of temporary discontinuance of vehicles.
- Following procedure shall be adopted by the Taxing Officer for enquiry in cases of temporary discontinuance from use of vehicles enumerated in Section 19.(a)Immediately on receipt of undertaking specified in Section 17 alongwith enclosures the Taxing Officer shall initiate a case record.(b)The Taxing Officer, either himself, or through Motor Vehicle Inspector or through any other officer of enforcement branch not below the rank of Sub-Inspector shall carry out physical verification of the parking place of the vehicle at least once a month in a random manner. He shall record the memo of inspection on the order-sheet of the concerned case record indicating the present position of the vehicle.(c)If the vehicle was always found on the parking place specified in the undertaking during the period of its temporary discontinuance from use, the Taxing Officer, if the amount of Taxes for the concerned period does not exceeds Rs. 4,000/- shall be competent to dispose of the case, otherwise shall forward the case record with his clear opinion to the State Transport Commissioner or to the officer authorised by State Govt, in this behalf of decision.(d)If the vehicle is not found on its parking place during inspection made by Taxing Officer or by the other officer mentioned in (c) above, the claim for exemption of taxes shall stand dismissed without prejudice to any other legal action which may be taken against the owner for filing false undertaking.(e)On intimation by the owner that the vehicle is ready for plying on road again the Taxing Officer shall release the papers of the vehicle to the owner. I
