Section 21B. No dues certificate

(1)A registered owner of the vehicle or a permit holder of the vehicle or any person having possession or control of the vehicle or a financer under whose control vehicle has vested under the provisions of Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) may apply to the taxation officer in the prescribed manner and along with prescribed fee, to obtain a no dues certificate regarding the tax, penalty or interest payable in respect of such vehicle under the provisions of this Act. (2) On receipt of an application under sub-section (1), the taxation officer shall, after such enquiry as may be prescribed, issue no dues certificate in such form and within such period as may be prescribed.