APMVT Rules 12A

धारा 12A · Liability for payment of tax in respect of motor vehicles kept for use

- [The effect of this amendment is that any person who proposes not to use the motor vehicle nor keep it for use he should give the intimation before the commencement of the quarter for which tax is due. Before the amendment 7 days grace period was available. For the purpose of Section 3 of the Act, a motor vehicle shall be deemed to be kept for use and is liable to tax unless the registered owner or the person having possession or control of the motor vehicle intimates in writing to the licensing officer before the commencement of the quarter for which tax is due that the motor vehicle shall not be used after expiry of the period for which tax has already been paid. The Licensing Officer shall, on receipt of the intimation, acknowledge its receipt] [Substituted by G.O.Ms.No. 160, T, R & B (Tr-II) dated 23-4-1983, A.P. Gazette RS Part 1 (Extraordinary) dated 3-5-1983. ]:Provided that in the case of non-transport vehicles, if the owner of the vehicle fails to submit the stoppage report within the period specified above but subsequently gives an affidavit with full details to the effect that the vehicle was not in existence or that it was already disposed of to another person and that he is no more in possession of it, or that the tax in respect of the vehicle was paid elsewhere in the same State or in some other State and as such he is not liable for payment of tax in the jurisdiction of that Licensing Officer or proves to the satisfaction of the Licensing Officer that the vehicle has not been used, it may be deemed that the vehicle has not been kept for use:[Provided further that nothing in this rule shall apply in respect of vehicles for which life time or lumpsum tax is prescribed.] [Added by G.O.Ms.No. 350, T, R & B (Tr-II), dated 24-2-1987.][xxx] [Proviso omitted by G.O.Ms.No.216, T, R&B dated 30-11-2002, It read as below: 'Provided further that in the case of transport vehicle, if the vehicle is not covered by a valid fitness certificate or a valid permit, it may be deemed that the vehicle is not kept for use as a transport veh1icle and is not taxable as such.][Provided also that in the case of public carrier vehicles registered and normally kept in any one of the States of Madras, Mysore, Kerala, and Maharashtra and covered by permits to ply in this State without counter¬signature under the rules framed under Section 68 (2) (hh) of the Motor Vehicles Act, 1939 (Central Act 4 of 1939) in pursuance of the special reciprocal agreement entered into between the States of Andhra Pradesh, Madras, Maharashtra, Mysore & gala, the vehicle shall be deemed to have been kept for use till the expiry of their permits irrespective of this rule, unless the vehicles are kept under non-use after the prior intimation for a period of whole year in any State or States.] [Third Proviso inserted by G.O.Ms.No. 2657, dated 12-12-1966.]

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