Amendment of section 9 of Bom. LXV of 1958

"9. In the principal Act, in section 9,-

1. (1) in sub-section (1),-
   • (a) for the portion beginning with the words "Where any person" and ending with the words "have been surrendered" the following shall be substituted, namely :- "Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered";
   • (b) in clause (a), in sub-clause (i), for the words "the tax token and certificate of taxation are surrendered", the words "the certificate of taxation is surrendered" shall be substituted;
2. (2) in sub-section (2), for the words "in respect of a motor vehicle", the words "in respect of a motor vehicle specified in the First Schedule" shall be substituted;
3. (3) in sub-section (3),-
   • (a) for the portion beginning with the words "Where a motor vehicle" and ending with the words "at a lower rate", the following shall be substituted, namely :- "Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate";
   • (b) the words "the tax token and" shall be deleted;
   • (c) for the portion beginning with the words "and the Taxation Authority" and ending with the words "in the certificate of taxation", the following shall be substituted, namely :- "and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle";
4. (4) in sub-section (4), in clause (a), in sub-clause (a), the words "the tax token or" shall be deleted;
5. (5) after sub-section (4), the following sub-section shall be added, namely :- "(5) Where a Taxation Authority is satisfied that-
   • (a) for any reason whatsoever-
     • (i) a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or
     • (ii) the registration of such motor vehicle is cancelled; or
   • (b) such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of the tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed."."