Judgment :- 1. A number of cases on the point raised in this writ application have come up before me and I find that the Regional Transport Officer and the appellate authority, the District Collector have proceeded on the basis that there is tax liability for a vehicle for a given period if there has been no compliance with the provisions of S.5 of the Kerala Motor Vehicles Taxation Act, 1963. This is a misconception. S.5 of this Act is in these terms: "5. Exemption from tax - (1) In the case of a motor vehicle not being intended to be used or kept for use during the first month or first and second months of a quarter, or the whole of a quarter, half year or year, as the case may be, the registered owner or person having possession or control of such vehicle, shall give previous intimation in writing to the Regional Transport Officer in whose jurisdiction the motor vehicle is kept that such vehicle would not be used for such period and may at the same time surrender the certificate of registration and permit, if any, of the vehicle; and thereupon notwithstanding anything contained in sub-section (2) of S.3, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period and no tax shall be payable in respect of such vehicle for such period. (2) Nothing in sub-section (1) shall exempt a person from liability to pay tax in respect of such vehicle, if on verification it is found that the vehicle has been used during such period or any portion thereof." If the terms of the section have been complied with 'the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period and no tax shall be payable in respect of such vehicle for such period'. 2. 2. This provision is made in S.5 apparently because of the legal fiction introduced by sub-section 2 of S.3 which provides : "The registered owner or any person having possession or control of, a motor vehicle, of which the certificate of registration is current, shall, for the purposes of this Act, be deemed to use or keep such vehicle for use in the State except during any period for which the Regional Transport Officer has certified in the prescribed manner that the motor vehicle has not been used or kept for use." There are two ways therefore of getting over the deeming provision contained in S.3(2). One is by complying with S.S. Even in such cases the negativing of the presumption provided by S.3(2), is not conclusive for under S.5(2) an investigation is possible and a conclusion can be reached that the vehicle was used or was kept for use. It appears to me that even when S.5 has not been complied with, the question must be considered as to whether a vehicle has been used or kept for use for a specific period if a claim is made by the registered owner or the person having possession or control of the vehicle that the vehicle has not been used or kept for use for such period. This question has not been investigated in this case. 3. Ext. P2, the order passed by the Regional Transport Officer and the order passed by the appellate authority the Collector, Ext. P3, proceed on the basis that there is tax liability for a vehicle for a given period if there has been no compliance with S.S. According to the appellate authority, there should be a prior intimation stating the period for which the vehicle was not intended to be used. Merely because the enabling provision contained in S.5 is not available to a registered owner it does not necessarily follow that the tax must be paid for the vehicle even if he has not used or kept for use the vehicle for the period in question. This question in each case must be investigated and determined if a claim is made that there has been no user and that the vehicle was not kept for use. 4. In the light of the above, I quash Exts. P2 and P3. This question in each case must be investigated and determined if a claim is made that there has been no user and that the vehicle was not kept for use. 4. In the light of the above, I quash Exts. P2 and P3. If the petitioner is so minded, he can make an application before the Regional Transport Officer, the 1st respondent claiming exemption from vehicle tax for his vehicle bearing registration No. K.L.D. 4071 for the period from 1-7-1963 to 30-9-1963 both days inclusive. If such an application is made that application will be enquired into and appropriate orders passed. If the petitioner makes an application within two weeks from to-day, no attempt will be made to collect the vehicle tax for the period mentioned above from the petitioner pending investigation and disposal of the application. This writ application is ordered on the above terms. There will be no direction regarding costs.