K.S. Radhakrishnan, J.

Whether previous intimation claiming exemption from tax under Section 5 of the Kerala Motor Vehicles Taxation Act, 1976 read with Rule 10 of the Kerala Motor Vehicles Rules is a mandatory requirement for claiming exemption from payment of tax is the question which has been referred for our consideration.

2. A Bench of this court in Vairavan V. Joint Regional Transport Officer (2001 (2) KLT 564) held that strict adherence to the provisions is warranted for claiming exemption from tax. When this appeal came up for hearing before another Bench, the Bench felt that the matter requires reconsideration by a larger Bench expressing doubt whether it is the content or the form which is more material for seeking exemption from payment of motor vehicles tax.

3. The Kerala Motor Vehicles Taxation Act, 1976 is an Act to consolidate and amend the laws relating to the levy of tax on motor vehicles which are used or kept for use in the State at the rates specified for such purposes in the schedule. Section 3 (3) of the Act states that registered owner of, or any person having possession or control of a motor vehicle shall, for the purposes of the Act, be deemed to