S.no

Point raised by R.T.O Cuddalure

Reply to the Point

1.

When the permission can be granted

Permission can be granted not later than the first day of the beginning or the quarter

2.

Whether the tax for the one month or two months to be paid before commencement of the quarter of the first day of the quarter or within five days after the beginning of the quarter

The tax for the first month or for the first and second months has to be paid on or before first day of the quarter.

3.

If the applicant fails to remit the tax within the stipulated time, after obtaining the permission what amount of penalty has to be imposed and under what provision or full amount of tax shall be paid.

Full tax has to be collected

4.

If the applicant fails to replace the vehicle as applied for what amount of penalty has to be imposed and  under what provision

If the applicant fails to replace the vehicle after the end of first month of the quarter, wants to put the existing vehicle on road,  then he may be permitted to remit the tax for the remaining two months without penalty. If this is at the beginning of the third month then the remaining tax due has to be collected with penalty as found in table under rule 8(1) for quarterly payments

5.

Whether the applicant to whom one month permission to remit tax was granted, can be permitted to  remit the difference of tax before the stipulated time of 45 days.

The difference of tax for the rest of two months has to be paid on the first day of the second month.

6.

Whether the applicant to whom one month permission to remit tax was granted, can be granted permission for additional one month.

Such a permission can not be granted since this would amount to payment of tax on monthly basis.

7.

If the appocant tops the vehicle from the first day of the second month or third month, instead of paying the tax with penalty, whether it can be permitted

Stoppage can be permitted as per condition under rule3 of TNMV Rules.