(1) Whenever any motor vehicle is intended not to be used for any period, the registered owner or person having possession or control thereof shall on or before the date of expiry of the term for which tax has been paid, deliver to the Taxing Officer, an undertaking duly signed and verified in the prescribed form and manner specifying the period aforesaid and the place where the motor vehicle is to be kept alongwith such other particulars as may be prescribed and the registration certificate, fitness certificate, permit and tax token, then current and shall from time to time by delivering, further undertakings give prior intimation to the concerned Taxing Officer of the extension, if any, of the said period and the changes, if any, of the place where the motor vehicle shall be kept :
Provided that no such undertaking shall relate to a period exceeding one year at a time.
(2) If at any time during the period covered by an undertaking as aforesaid the motor vehicle is found being used or is kept at a place in contravention of any such undertaking, such vehicle shall, for the
1. Substituted vide Orissa Act 12 of 1993 w.e.f. dt. 1.6.1993
2. Substituted vide (O.A. No. 19 of 2017) O.G. Ext. No 1986 dt. 21.11.2017
3. Omitted vide (O.A. No. 19 of 2017) O.G. Ext. No 1986 dt. 21.11.2017 THE ODISHA ROAD SAFETY10 purpose of this Act be deemed to have been used throughout the said period without payment of tax.
(3) In the absence of any undertaking delivered under Sub-section (1) every motor vehicle liable to tax under this Act shall be deemed to have been used or kept for use within the State.