Section 3(3) in The Maharashtra Motor Vehicles Tax Act, 1958
(3)[ Notwithstanding anything contained in sub-section (2), even if no intimation has been given under the sub-section, the Transport Commissioner may, where he is satisfied that a motor vehicle was not used or kept for use in the State during any period for reasons to be recorded in writing, certify that such motor vehicle was not used or kept for use in the State during the period specified in the certificate.] [Sub-section (3) shall be deemed to have been inserted with effect from the 1st April 1973 by Maharashtra 22 of 1979, Section 3(c).][* * * *] [Sub-section (4) was deleted by Maharashtra 33 of 1987, Section 2(2).]
