Sec. 5 Exemption from tax for the period the vehicle is not put to operation - The intimation has to be given in the prescribed form (Form-G) and it should be duly served - Form should contain all the details -[ P.Vairavan vs Joint R.T.O. 2001 (2) KLT 564 = 2001 (2) ILR 568.. K.K.Usha (CJ) & Kurian Joseph (J).]
Sec. 9 The financier being in possession, ownership and control of Motor Vehicle arrears of Motor Vehicle Tax relating to period prior to the seizure of the vehicle. [A.R.T.Leasing Limited Vs. The Additional Registering Authority, 2002 (2) KLT 367. K.Balakrishnan Nair (J)]
Sec. 9 Financier who is in control of the vehicle is liable to pay the tax payable in respect of motor vehicle if unpaid . [ M/s. NPR Finance Ltd vs. State of Kerala. 2002 (1) KLT 591. (K.S.Radhakrishnan & K. Balakrishnan Nair (JJ)]