Section 12 in The M.P. Motoryan Karadhan Rules, 1991
12. Procedure for intimation of non-use of permit.
- [(1) Notwithstanding anything contained in Rule 11, the holder of a Stage Carriage, Contract Carriage or an All India Tourist Permit granted under Sections 72, 74 or 88 (9) of the Motor Vehicles Act, 1988, respectively, may deposit the permit, with an application in Form-M, with, with the Taxation Authority for any of the following reasons :-(a)The Mechanical breakdown (due to accident or otherwise) or repair and maintenance of the vehicle.(b)Non-motorability or route due to heavy rains or otherwise.(c)Non-operation on account of an order of any Court, Tribunal or Authority.(d)Non-operation on account of Holi festival.(e)Non-operation on account of requisition of vehicle in respect of election work or law and order duty :Provided that a holder of a Stage Carriage service permit having one or more reserve vehicles shall not be allowed to deposit such permit on the ground mentioned in clause (a) above :Provided further that the permit holder may give intimation of non-use of permit in Form-M, if he desires, once for three months after paying Motor Vehicles Tax in advance for three months.] [Substituted by Notification No. F. 8-6-98-VIII, dated 23-7-1999.][(1-A) The permit holder shall pay Motor Vehicle Tax in advance in accordance with sub-item (e) of item-IV of the First Schedule of the Act along with declaration in Form-M for non-use of permit.] [Inserted by Notification No. F. 8-6-98-VIII, dated 23-7-1999.](2)[ The application referred to in sub-rule (1) shall be accompanied by a cash receipt of case deposited in the office of the Taxation Authority, or a copy of the challan, which is deposited in any Government Treasury, Sub-Treasury or Bank authorised to conduct Government business of rupees two hundred for surrender upto one months, rupees eight hundred for surrender above one month and upto two months, and rupees one thousand per month for surrender exceeding two months and shall be presented by the permit holder or his duly authorised agent to the Taxation Authority.] [Substituted by Notification No. F. 22-280-2003-VIII, dated 30-9-2004.](3)The permit holder shall, alongwith the [application] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.] of non-use of permit, deposit, the following documents :-(i)the certificate of tax, and(ii)a [no objection certificate in Form-M-1] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.] from the permit granting Authority in case of (a) and (b) of sub-rule (1), or(iii)certified copy of the order in case of (c) of sub-rule (1).(4)The Taxation Authority shall, after satisfying itself that the application for the non-use of permit is complete in all respects and that the requirements of sub-rule (2) and (3) have been fulfilled, issue the acknowledgement to the person presenting the application :[Provided that if the application for deposit of permit is not accompanied by a 'no objection certificate' referred to in clause (ii) of sub-rule (3) and if the Taxation Authority after an enquiry is satisfied that any of the reasons referred to in sub-rule (1) for depositing the permit exists, it may, issue the acknowledgement for a period not exceeding the period applied for :Provided further that the Taxation Authority shall not allow the deposit of permit for a period less than the period applied for without giving lo the holder an opportunity of being heard.] [Inserted by Notification No. 22-27-93-VII, dated 8-6-1993.](5)An application which is incomplete or does not satisfy the requirements of sub-rules (1) to (3) of this rule may be returned lo the person presenting it and in that case it shall be deemed as if no such application has been presented.(6)Every application acknowledged under sub-rule (4) by the Taxation Authority shall be entered serially in a register kept in Form 'N' 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)After the expiry of every month, the Taxation Authority shall get a list prepared of all the permits deposited under this rule and entered in the register during the month, and copies thereof shall be supplied to such officers of the Transport Department as the Transport Commissioner, by an order in writing, may specify.(8)If the permit holder wishes to extend the period of deposit of permit already allowed, he shall apply afresh and such application shall be dealt with by the Taxation Authority as if a fresh application has been made and provisions of sub-rules (1) lo (7) of this rule shall apply thereto.(9)The permit holder shall be liable to pay tax at the original rate for the period commencing after the last day of the period for which the application for the non-use of permit is acknowledged, irrespective of whether he has taken possession of the permit deposited with the Taxation Authority after the expiry of such period.(10)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.(11)Where a permit has been deposited under this rule, the permit holder shall not operate the service on the route of the permit during the period for which the permit has been deposited.(12)Where a permit is allowed to be deposited by the Taxation Authority, the lower rate of tax, for the purposes of computing refund under clause (ii) of sub-section (1) of Section 14 of the Act, shall be the rate of tax specified for a spare bus in sub-item (e) of item-IV of the First Schedule.
