1. Petitioner is aggrieved with Exts.P2, P6 and P7 wherein the petitioner has been mulcted with the liability to pay tax with respect to the vehicle bearing Reg.No.KL-59 B 398. Petitioner's contention is that on 1.2.2011, the vehicle met with an accident in Karnataka and was completely damaged. It is also stated that from the date of the accident, i.e., 1.2.2011 till 23.5.2013, the vehicle was garaged for repairs. On 22.5.2013 the vehicle was fit to be plied on the road, is the contention. Admittedly, no G-Form has been filed as is stipulated under the Motor Vehicles Act, 1988 and KMV Rules, 1989 framed thereunder, which alone could grant the petitioner a valid exemption from tax.
2. The petitioner had to intimate the place at which the vehicle was garaged, for inspection by the authorities, under the Act. This is to W.P.(C)No.24084 of 2013 -:2:-
verify whether in fact the vehicle was garaged in the place indicated in the G-Form. That, having not been done, it cannot be said that the vehicle was not plying on the road or not kept for use exempting the tax liability. The writ petition is devoid of any merit and it is dismissed.
K. Vinod Chandran, Judge.
sl.