(1) A registered owner or any person who has possession or control of a motor vehicle in respect of which tax is paid in advance, not intending to use or keep for use such vehicle in the State and desiring to claim refund of tax on that account shall, before the commencement of the period for which the refund of tax is to be claimed, make a declaration in form “NT” for any specified period not exceeding beyond the period for which the tax is paid in advance to the Taxation Authority in whose jurisdiction such vehicle is to be kept under non-use alongwith the certificate of taxation, as well as certificate of fitness in case of transport vehicle and a fee of rupees ten:
Provided that where a vehicle is rendered incapable of being used or kept for use on account of any accident, mechanical defect or any other sufficient cause, which make it impossible to give an advance declaration as aforesaid, then such declaration shall be given within a period of seven days from the date of occurrance of such accident, mechanical defect or such other cause either in person or by registered post acknowledgement due.
(2) If the Taxation Authority is satisfied that the motor vehicle, in respect of which a declaration in Form “NT” has been made, has not been used, or kept for use for the whole or part of the period mentioned in the declaration, it shall certify that the motor vehicle has not been used or kept for use for the whole or part of such period as the case may be, by making an endorsement in the certificate of taxation to that effect:
- 7 -
Provided that nothing contained in this sub-rule shall affect the right of the Taxation Authority to recover the tax and penalty due for the period of non-use so certified if, at any time, it is found that the vehicle was actually used or kept for use in the State during such period.
(3) The declaration in Form ‘NT’ given under the proviso to subrule (1) shall be accompanied by a fee of rupees ten, the certificate of taxation and documentary evidence, if any, or any other proof evidencing such non-use of the vehicle and the period thereof. Where the appropriate Taxation Authority, on considering the evidence adduced if any, and on making such inquiries as it deems fit, refuses to admit the declaration of non-use or to certify the period of nonuse, it shall record in writing its reason therefor and communicate them to the applicant.