Refund of tax

(1) If a person has paid tax, they are entitled to a refund in the following circumstances: (a) when intimation regarding cessation of use under section 17(1) is made and verified, a refund for the remaining period at 1/12th of the annual tax per calendar month; (b) if the Taxation Officer has assessed excess tax or other causes, the excess paid amount; (c) where tax has been paid for a vehicle later found not liable to be taxed. Provided that no refund shall be granted unless the application is made within one year from the due date of refund. Provided further that the Taxation Officer remains subject to authorized limits, and any amount exceeding those limits must be referred to the State Transport Commissioner or authorized officer. (1) If any person has paid tax in respect of a motor vehicle, they shall be entitled to a refund of tax in the following circumstances: (a) When a declaration has been submitted under sub-section (1) of Section 17 for such motor vehicle, which, after investigation by the Taxation Officer, is not found to be false until the date of application for refund, for the remaining period from the date of submission of declaration to the last date of tax payment period, at the rate of one-twelfth of the annual tax per calendar month; (b) Where excess tax has been determined by the Taxation Officer or paid due to any other reason, the excess deposited amount; (c) Where tax for a vehicle has been paid and it is subsequently found that the vehicle is not subject to tax, then the deposited tax amount. Provided that no refund of tax shall be made unless the concerned person applies to the Taxation Officer within one year from the due date of tax refund, and the refund shall be subject to the prescribed conditions. Provided further that the Taxation Officer shall be competent to refund up to the prescribed limit, and if the amount of refund is more, shall refer the matter to the State Transport Commissioner or such officer as may be authorized by the State Government. Provided further that if any tax or other penalty is outstanding, the refund amount shall be adjusted against such outstanding amount.