Refund of tax

2[12. [(1)] 3 Where any motor vehicle in respect of which tax has been paid for one or more quarter or a month and-

1. (a) the vehicle has not been used for a prescribed period; or
2. (b) the vehicle has been so altered as to entitle the owner to the refund of a portion of tax already paid; a refund of the tax shall be payable at such rates and subject to such condi- tions as may be prescribed.] [(2) Where any motor cycle, in respect of which the tax has already been deposited in lumpsum for ten years under sub-section (2-a) of section 3 and such motor cycle is taken to other State as a result of transfer of ownership or otherwise for use therein and thereby ceasing to be liable to payment of tax in Madhya Pradesh, the amount of tax remaining surplus after deducting the tax due and payable thereon at the rate specified in First Schedule shall be refunded to the owner thereof in such manner as may be prescri- bed.] 4