Jayasankaran Nambiar, J.

1. These matters have been referred to the larger bench by the order dated 30.11.2011 of a Full Bench of this Court in W.A.No.20/2008. The Full Bench expressed a difference of opinion with the views expressed by another Full Bench in Regional Transport Officer v. Abdurahiman -[2007 (1) KLT 6131. on the issue of whether a claim for exemption from motor vehicle tax, in respect of vehicles that were in police custody. could be allowed only in accordance with the procedure contemplated in Section 5 of the Kerala Motor Vehicles Taxation Act (hereinafter referred to as "the Act"), read with the provisions of Rule 10 of the Kerala Motor Vehicles Taxation Rules (hereinafter referred to as "the Rules"). The earlier Full Bench. while considering cases of detention of vehicles in police custody, pursuant to a non-payment of tax under the Act, had opined that a claim for exemption from tax under the Act could be maintained only in accordance with the provisions of Section 5 thereof, and by following the procedure contemplated in Rule 10 of the Rules. In the alternative, it was held that the person claiming exemption in such cases could also opt for paying the