J.B. Koshy, J.

Petitioner is the registered owner of KEF 1185. He had purchased the vehicle and he is the registered owner as can be seen from Ext. PI. According to the petitioner he was not having a pucca permit and was plying on temporary permit. The permit was granted on 12.11.1998 only and no permit was issued prior to that. The petitioner has prepaid the tax as provided under S.4 of the Kerala Motor Vehicles Taxation Act for the quarter ending 30.9.1998. According to the petitioner even though he had paid the tax for the quarter ending 30.9.1998 the vehicle was not used from 30.9.1998 as the temporary permit was over on 31.8.1998. It is clear from the respondents' records also that permit was issued in November, 1998. Therefore, petitioner filed refund application for refund of tax. The above refund application was rejected on the ground that refund application was not filed within one week from the date of the alleged non-use, as mentioned in SRO No. 874/75.

2. This court has consistently held that with regard to the application for exemption under S.S, 'G' Form should be filed in advance so that verification can be done by the authorities. But with regard to the re