Section 26 in Kerala Motor Vehicles Taxation Act, 1976
26. Escaped assessment.
- If, for any reason, the whole or any portion of the tax which would have been payable in respect of any motor vehicle under the Kerala Motor Vehicles Taxation Act, 1963 (24 of 1963) or under the Kerala Motor Vehicles (Taxation 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 within, but not beyond, ten years from the expiry of that period, assess the tax which has escaped assessment after issuing a notice to the registered owner or the person having possession or control of the motor vehicle and making such inquiry as he may consider necessary:Provided that in computing the period of limitation for the assessment of tax under this section, the periods, if any, during which such assessment has been stayed by an order of any court shall be excluded.
