( 1 ) THIS appeal by special leave is directed against the judgment of the High court of Orissa quashing an order of the Regional Transport Officer, Kalahandi. imposing the penalty of Rs. 1,500. 00 under S. 12-A of the Bihar and Orissa Motor Vehicles Taxation Act, 1930 for not paying the tax for the month of January 1966 when the tax was due. The High court was of the view that the penalty could not be imposed unless there was a finding of the Regional Transport Officer that the vehicle had actually been plied in January 1966. We are afraid that the conclusion of the High court cannot be sustained in view of the provisions of the Bihar and Orissa Motor Vehicle Taxation Act. 1930. S. 6 (2) of the Act requires that the tax shall be raid only by the person who keeps the motor vehicle for his use. What is necessary to be proved or to be found is that vehicle is kept for use and not that it is actually plied on the road. If any owner of a motor vehicle does not intend to use the vehicle for a temporary period he may intimate the taxing officer under the pro-vision of S. 9-A of the Act in which case he would not be liable for payment of tax for the relevant period if the conditions presc