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[Cites 0, Cited by 0] [Section 12] [Entire Act]

State of Uttarakhand - Subsection

Section 12(9) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003

(9)[ In case of non use of any motor vehicle due to any accident or due to detainment under any act on an application presented before the competent authority within prescribed time period along with sufficient evidence, the non use of the vehicle can be accepted for a period of complete calendar month by the competent authorities, who after through investigation may accept the non use of vehicle and the liability of tax to the limit mentioned below:-
(i) upto Rs. 5,000.00   Transport Tax Officer-I (having jurisdiction)
(ii) above Rs.5,000.00 and upto Rs.15,000.00   Assistant Regional Transport Officer (havingjurisdiction)
(iii) above Rs.15,000.00 and upto Rs. 30,000.00   Regional Transport Officer (having jurisdiction)
(iv) above Rs. 30,000.00   Deputy Transport Commissioner (Tax) nominated bythe Transport Commissioner :
Provided that due to the strike of state employees or such other unavoidable circumstances, where vehicle owner having no fault of his own, is unable to deposit the tax within the specified time limits for which penalty is livable on him. Only The Transport Commissioner is competent to rescind such penalty after through investigation.] [Substitute by section 13(7) of Uttarakhand Act No. 08 of 2013.]