Section 47: Assignment of new registration mark on removal to another State

Motor Vehicles Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1988

Legal Commentary & Landmark Judgments: Section 47

Section 47 of the Motor Vehicles Act, 1988 governs the mandatory reassignment of a new state registration mark when a motor vehicle is permanently removed and kept in another State for a period exceeding twelve continuous months.

  • Twelve-Month Continuous Threshold: Section 47(1) mandates that when a motor vehicle registered in one State is kept in another State for a period exceeding twelve months, the owner must apply for the assignment of a new registration mark to the local registering authority.
  • Precondition of No Objection Certificate (NOC): The application must be accompanied by a No Objection Certificate obtained under Section 48 from the original registering authority, or proof of submission of such application.
  • Inter-State Tax Adjustment and Introduction of BH-Series: Coordinates road tax transfers between States; recent MoRTH notifications introduced the 'BH' (Bharat) series registration to exempt transferable employees from repeated Section 47 re-registration.
Key Landmark Precedents:
  • State of Karnataka v. K. Gopalakrishna Shenoy (1987) 3 SCC 655: Clarified that keeping a vehicle in a State beyond the temporary threshold attracts local taxation and the statutory obligation to obtain re-registration under Section 47.
  • Central Car Carters v. State of Maharashtra 1999 (1) Mah LJ 846: Held that the burden of proving that a vehicle has been kept in a State for more than 12 continuous months rests squarely upon the State transport authority alleging violation of Section 47.
Courtroom Practice & Strategic Litigation Guidance:

In tax enforcement drives against out-of-state vehicles, State authorities often wrongfully demand tax and re-registration within a few weeks of entry. In defense, produce toll receipts, fuel bills, pollution certificates, or interstate transit proofs establishing that the vehicle has not been in the State for 12 continuous months, thereby neutralizing Section 47 enforcement.