Section 14(b) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(b)The non-use of tax vehicle shall be intimated in writing to the Regional Transport Officer concerned by Registered Post with acknowledgment due together with reasons for such non use and details of the place where the vehicle is garaged on or before the date of stoppage of the vehicle or within a reasonable period and shall thereafter surrender.(i)in the case of transport vehicles, the certificate of registration and permit; and(ii)in the case of the other motor vehicles, the tax token and where the documents are seized or retained by any authority, a certificate obtained from the [authority concerned] [Added by G.O. Ms. No. 330 Home (Transp. I), dated the 13th February 1990 (Sro A 36/90).] for having seized or retained the documents.
