Opportunity is also taken to provide for

(1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the prescribed authority that the vehicle has not been used during the whole of that period, or a continuous part thereof, not being less than one calendar month, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed. (2) When a motor vehicle in respect of which the tax has been paid is altered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1), on the surrender of the taxation card and the amount of the tax leviable on such vehicle at the lower rate. (3) Notwithstanding anything contained in sub-sections (1) and (2), where tax has been paid under sub-section (3) of section 4, the registered owner who has paid such tax shall be entitled to a refund of tax at the rate specified in Part C, Part CC, Part C1, Part C2, Part C3, Part C4 and Part C5 Part C6, Part C7 and Part C8 Part C1(a), Part C4(a) and Part C7(a) as the case may be of the schedule in the case of,— (i) removal of the vehicle to any other State on transfer of ownership or change of address; or (ii) cancellation of registration of vehicle on account of scrapping of such vehicle due to accidents or other causes: