(1) If a owner of a vehicle other than a personalised vehicle is desirous of paying tax to Taxing Officer other than the one where tax was last paid, he shall apply before the Taxing Officer for issuing a ‘No Objection Certificate’ in Form-“H”. This application shall be presented before the Taxing Officer either in person or through registered post and shall be accompanied by two self-stamped envelopes, one addressed to the new Taxing Officer and the other to the owner himself.
(2) The Taxing Officer, after having received the application referred to in subrule (1) above shall verify from his records whether any tax is due against the vehicle. If there are no arrears outstanding, the Taxing Officer shall issue ‘No Objection Certificate’ in Form-I and forward the same to the new Taxing Officer through registered letter. One copy of this certificate shall also be delivered to the owner of the vehicle.
(3) The new Taxing Officer, after having received the ‘No Objection Certificate’ shall accept the taxes from the owner.
(4) The Taxing Officer accepting the taxes will, at once inform the previous Taxing Officer as well as the owner of the vehicle.