No Tax Due - Nil assessment.

Rule 3 of the Tamil Nadu Motor vehicles Taxation Rules 1974 specifies under what circumstances a tax can be assessed as NIL.

For the vehicles seized by the Government or Government Department like Forest, Police etc subject to physical verification by the M.V.I.

For the vehicles detained by any financial institution owned by the Government subject to verification.

For the vehicles involved in accidents and where CFX notices were issued.

For a vehicle which is sold as scrap or dismantled subject to prior permission from the authority and also subject to verification about the non-use.

For the stolen vehicle based on police certificate.

For the vehicles where permission is granted under Rule 172(6)

For the above cases Tax can be assessed as NIL.

Please refer circular No.61/96