Section 5(1) in Kerala Motor Vehicles Taxation Act, 1976
(1)In the case of a motor vehicle which is not intended to be used or kept, for use during the first month or the first and second months of a quarter, or the whole of a quarter or year, as the case may be, the registered owner or the person having possession or control of such vehicle shall give previous intimation in writing to the Regional Transport officer from whom the endorsement for tax has been obtained, that such vehicle would not be used for such period, and thereupon, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period, and no tax shall be payable in respect of such vehicle for such period.Nothing in sub-section (1) shall exempt a person from liability to pay tax in respect of a motor vehicle, if on verification it is found that the motor vehicle has been used during such period or any portion thereof.Notwithstanding anything contained in sub-section (1) in an appeal under section 23 or a revision under section 24, the burden of proving that a motor vehicle has not been used during any period shall be on the registered owner or the person having possession or control of the motor vehicle, as the case may be.
