Section 11 in The M.P. Motoryan Karadhan Rules, 1991
11. Procedure for intimation of non-use of motor vehicle.
(1)For the purpose of clause (i) of sub-section (1) of Section 14 of the Act, the owner shall submit the intimation of non-use before the commencement of the period of non-use in Form-'K' to the Taxation Authority concerned.(2)[ The intimation of non-use shall be accompanied by a 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 month, 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 owner or his duly authorised agent to the Taxation Authority.] [Substituted by Notification No. F. 22-280-2003-VIII, dated 30-9-2004.](3)The owner shall, alongwith the intimation of non-use, deposit the following documents :-(i)the certificate of registration;(ii)the tax token;(iii)the certificate of tax, if any;(iv)the certificate of fitness;(v)the insurance certificate; and(vi)the permit of the vehicle, if any, alongwith a [no objection certificate in Form K-1] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.] from the permit granting Authority :Provided that 'no objection certificate' referred to in clause (vi) above shall not be required in the case of-(a)[a goods carriage or public service vehicle] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.]; and(b)a public service vehicle if the permit has been cancelled or suspended by any Court, Tribunal or Authority.(4)The intimation of non-use shall specify the postal address of the place, in the appropriate space in Form-'K' where the motor vehicle shall be kept during the period of non-use.(5)The Taxation Authority shall, after satisfying itself that the intimation of non-use is complete in all respects and that it is accompanied by a cash receipt and the documents referred lo in sub-rules (2) and (3) respectively, issue the acknowledgement to the person presenting the intimation :[Provided that if the intimation of non-use of motor vehicle is not accompanied by a 'no objection certificate' referred to in clause (vi) of sub-rule (3), the Taxation Authority after satisfying itself that there arc sufficient reasons for keeping the public service vehicle in non-use may, issue the acknowledgement for a period not exceeding the period applied for :Provided further that the Taxation Authority shall not allow the non-use of vehicle for a period less than the period applied for without giving lo the owner an opportunity of being heard.] [Substituted by Notification No. 22-27-93-VII, dated 8-6-1993.][Provided also that no vehicle shall be allowed to be surrendered for a period exceeding 45 days (at a time or in part) in a calendar year and for the surrender exceeding the said period, the permission can only by granted under special circumstances by the Transport Commissioner by passing an order in writing with reasons [x x x] [Inserted by Notification No. F. 22-280-2003-VIII, dated 30-9-2004.].(6)An intimation of non-use which-is incomplete or does not satisfy the requirements of sub-rules (1) to (4) of this rule, may be returned to the person presenting it and in such case it shall be deemed as if no such intimation has been submitted.(7)Every intimation of non-use acknowledged under sub-rule (5) by the Taxation Authority shall be entered serially in a register kept in Form E in the office of the Taxation Authority and each entry made therein shall be initialled by an officer authorised in writing in that behalf by the Taxation Authority. The Taxation Authority itself shall, on the last day of every month check and sign the register below the last entry made.(8)On the expiry of every month, the Taxation Authority shall get a list prepared of all the motor vehicles in respect of which intimation of non-use has been acknowledged and entered in the register during the month, and copies thereof shall be supplied lo such officers of the Transport Department as the Transport Commissioner, by an order in writing, may specify.(9)The Taxation Authority may inspect any motor vehicle kept in non-use and shall get all such motor vehicles inspected by a subordinate officer not below the rank of an Assistant Sub-Inspector of Transport and whenever such inspections arc made, the reports thereof shall be entered in the register referred to in sub-rule (7).(10)The owner shall not remove the motor vehicle from the specified place lo any other place except with the prior written permission of the Taxation Authority concerned and if the motor vehicle is removed in contravention of this sub-rule, the owner shall not be entitled to any refund of tax.(11)If the owner wishes to extend the period of non-use already allowed, he shall submit a fresh intimation of non-use and such intimation shall be dealt with by the Taxation Authority as if a fresh intimation has been submitted and the provisions of sub-rules (1) to (9) of this rule shall apply thereto.(12)The owner shall be liable to pay tax for the period commencing after the last day of the period for which the intimation of non-use was acknowledged irrespective of whether he has taken possession of the documents deposited with the Taxation Authority after the expiry of such period or not.
