After surrender of vehicle registration no tax can be levied unless vehicle is found plying

Shiv Dayal Singh Vs State of U.P. (Allahabad High Court) It is clear that once the operator/owner of the vehicle informs regarding surrender of registration certificate, a burden is cast upon the Taxation Officer to charge the tax and the additional tax only on being convinced that the vehicle is found plying as no tax can be levied in terms of Section 12(2) of the Motor Vehicles Taxation Act. Even if the argument of Sri S.C. Tripathi is accepted that in terms of Rule 22(4), the expiry of the registration comes to an end within three months unless it is extended by the Regional Transport Offic...