Judgment :- 1. The petitioner is the registered owner of KLT. 5965 which is a goods vehicle. In respect of the quarters ending 31-3-1977 and 30-6-1977 tax under the Kerala Motor Vehicles Taxation Act, 1976 was levied on the vehicle by the impugned orders Exts. PI and P2. Admittedly the petitioner had not j given previous intimation in time claiming exemption. (See S.5 of the Act read with R.10 of the Kerala Motor Vehicles Taxation R.1975.) However, the petitioner's counsel Shri C. P. S. Prasad submits that in respect of the quarter ending 30-6-1977, notwithstanding the failure to give previous intimation, the vehicle was not liable to be taxed as it had not obtained the fitness certificate as provided under S.38 of the Kerala Motor Vehicles Act, 1939. In the absence of such certificate, counsel says, the vehicle was not fit for use and therefore it was not liable to be taxed. S. 3 of the Taxation Act provides: "3. Levy of tax: (1) Subject to the other provisions of this Act, on and from the, date of commencement of this Act, a tax shall be levied on every motor vehicle used or kept for use in the State, at the. rate specified for such vehicle in the Schedule: (3) The registered owner of, or any person having possession or control of, a motor vehicle 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 no tax is payable on such motor vehicle under sub-section (1) of S.5. (4) ... ... ... (5) ... ... ... ... (6) ... ... ... ... The effect of the section is that a tax is leviable on every motor vehicle used or kept for use, and the registered owner or person having possession or control of the vehicle is deemed to use or keep such vehicle for use save during the period for which exemption is provided under S.5(1). Any vehicle in respect of which no exemption is provided under S.5(1) is deemed to be a vehicle used or kept for use, thus attracting the tax under S.3. S.5 provides for exemption only if previous intimation is given in writing to the Regional Transport Officer in the manner and within the time prescribed under R.10. Any vehicle in respect of which no exemption is provided under S.5(1) is deemed to be a vehicle used or kept for use, thus attracting the tax under S.3. S.5 provides for exemption only if previous intimation is given in writing to the Regional Transport Officer in the manner and within the time prescribed under R.10. This means that intimation has to be supplied in Form G and it should reach the Officer within one week from the date of commencement of the period for which exemption is claimed. Admittedly this had not been done, for, no such intimation was given. In the circumstances S.5 has no application to the vehicle in question. That being the position this is a vehicle which is, as stated in sub-section (3) of S.3, deemed to be used or kept for use, thereby attracting the tax levied under sub-sec. (1) of that section. The fact that the vehicle cannot be validly used for want of a Fitness certificate does not make it any less a vehicle nor does it make the tax any less leviable or payable. The intention of the legislature apparently is to bring every vehicle within the ambit of the taxing provision save in cases where the vehicles are entitled to exemption under S.5 and exemption has been effectively sought and obtained. That is not the position here. Shri Prasad further contends that in any view this is not a goods vehicle for no vehicle can carry goods without a fitness certificate. Counsel therefore says that the applicable rate is what is prescribed under Clause.7, and not Clause.3, of the schedule. This argument has also to be rejected for the reason that the vehicle which has been constructed or adapted for use for the carriage of goods as mentioned under S.2 (8) of the Motor Vehicles Act, although not fit at the relevant time for want of a certificate to that effect, is nevertheless a goods vehicle, thereby attracting the rate applicable to such vehicles. The challenge against Exts. P1 and P2 thus fails. The OP. is dismissed. No costs Dismissed.