Section 13(2) in Delhi Motor Vehicles Taxation Act, 1962
(2)When the registered owner or the person having possession or control of a motor vehicle has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one month, and deposits the certificate of registration of such motor vehicle with the taxation authority and obtains an acknowledgement therefore from that authority, he shall be exempt from the payment of the tax for the period.
