Refund of tax

General201234 sections

Statutory text

(1) Subject to the provisions of this Act, the tax collector may, on an application made by the owner of the motor vehicle in the prescribed form, refund the tax paid by him in respect of any vehicle according to such conditions as may be prescribed. (2) The refund of the tax under sub-section (1) shall be made in such manner and subject to such conditions, including conditions as to the proportion of the tax to be refunded, as may be prescribed. (3) The State Government may, by notification, provide for the procedure for refund of the tax under this Act.

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