(1) A registered owner of, or person who has possession or control of a motor vehicle used or kept for use in the State, claiming exemption from payment of tax under section 13 shall make an application in Form “MT” for making an entry in the certificate of taxation to the effect that the motor vehicle is exempted from payment of tax.
(2) The application shall be signed by the applicant and delivered either by hand delivery or by post, to the Taxation Authority within whose jurisdiction the motor vehicle is used or kept for use and shall be accompanied by the certificate of taxation, if any, and a valid certificate of insurance in respect of the vehicle.
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(3) If the Taxation Authority is satisfied that the vehicle is exempted from payment of tax, it shall make an entry in the certificate of taxation to the effect that the motor vehicle is exempted from payment of tax.
(4) On the expiry of the period for which the exemption is valid, a fresh application for claiming exemption from the tax shall be made.
(5) The application under this rule shall be made within seven days of the entry of such a vehicle into the State or within seven days of the expiry of the period of the exemption, if any, last issued in respect of such vehicle or along with the application for registration if such vehicle is produced for registration for the first time.
(6) Nothing contained in this rule shall apply to motor vehicles for which declaration in Form “FT” has been made under rule 21.