(1) If there occurs any circumstance set forth in Section 19, the importer of a motor vehicle or his or her nearest heir in his or her absence shall make an application, accompanied by the evidence of payment of customs duty of the motor vehicle and other relevant documents, in the prescribed format, along with the prescribed fees, to the competent authority for the provisional registration of the motor vehicle in the name of its importer. (2) In making an application pursuant to Sub-section (1), the applicant shall also attach a certified copy of the certificate of citizenship of Nepal and three copies of recently taken photograph of the person in whose name the motor vehicle is to be registered provisionally.