‘Refund Tax:— (1) Where any percon has paid tax or any instalment or

1. (1) Where any percon has paid tax or any instalment or instalments of a tax in respect of a motor vehicle and proves to the satisfas- tion of the registering authority that the registration or renewal of registration of the vehicle in respect of which the tax has been paid has been refused or cancelled he shall be entitled: — - (i) Where registration or renewal of registration has been refused, .to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or remew registration: B im (ii) Where the registration of a motor vehicle has been caneslled," to a refund : for each complete calendar month included in the peried for which - such tax or instalment has been paid and which commences after the date on which the certificate of . registration has been ° cancelled, of an amount equal ‘to one-twelfth of the znnuval rate of the tax payable in respect of such vehicles. (2). Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place cutside the State on account of trans- fer of ownership or change of address, a refund of the tax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside = the State on accoun of transfer of ownership or change of address, the refund ~~ of tax shall be considered only after receipt of proof of having effected such ‘transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the official gazette issued by the Siate Government under the act, the State Government may, from time to time, by the same notification ‘or by a separate notification in tie official] gazette, correspondingly revise the rate of refund payable under the Act and accordingly and. suitable &ntries™ in respect of veiicles TegitEted on or uftér ‘the datélof sich abtifitatid shall be at such revised rates. COMER acy ~+ 10. Remission of tax for period during whieh vehicle is wot in use: Where any Person. who, has paid a tax on. instalment of tax proves to the satisfaction of the registering. authority that the” motor yshicle, in respect of which Such, tax "Gt instalment of tax hasbeen paid, has not beca used for a Continkous period of not less than three calendar ‘months since the tax or instalment of tax; was last paid, he shall not be liable to Pay any arrear of tax in respect of any <omplete Calendar month “Gomprised -within- the s2#d continuous period and, if the tz or “instalment of tax “hus been paid in- tespect of any cotipléto calendar 1onth- ‘comprised withis. the said continuous period, he shall be entitled, -1h respect of every dich ‘complete calendar moth, “to ‘a deduction - froin the nobis of tax or instalment of tax, which he would otherwise be Liable" to “pay of ‘in mount equal to: one-twelfth of. the angual rate of "tax" payablein respect of the said vehicles : ERT tr en, TorTE Te de ay © Provided that if the registering authority is satisfied that amotor vehicle is op was gendered unfit to be brought into use during the period for which the. tax is next payable he may in the alternative make a refund of the amount to which the owder-fseatitled as fobate ad: aforckaid, «ir i niin a ag : a Exemption from Tax: When the registered owner or the person haviag Possession or control ofa motor vehicle has given Provious intimation in writing . tothe taxation'kurhotity chit: the ott Vehicle Would" figs: Be Weld“ it way Pablic Place’ for a’ particular period; Being n5t Mss han™ ong’ inet And- depokits tire Cetfificate of regiitration: oF "SHR 'thiotor vehicle: with the ‘taxation 2utority, and Obtaing: an dekinowlogsinent . thisteof frofi that authority, ‘he shall” b¢" xem peed from: the ‘payrient ot rhe tax fof that period, © lo. i co SE Mens ag 12 “Exemptions Any vehicle belonging to the Governor of Maniour, and also any vehicle whose engine “capacity is below. 25 cc. is exempted from Payment’ of Fax "under this Act” - tC LURE BE ET Rt » Further, the State Government may by Notification in the Officia] Gazette <excluds either totally or partially any other ‘motor vehicle or class of Motor Vehicles from the operation ‘of this ‘Act, EL TE ET Teed CUBS PY . Lous oa p s I) oa 4 -

instalments of a tax in respect of a motor vehicle and proves to the satisfas- tion of the registering authority that the registration or renewal of registration of the vehicle in respect of which the tax has been paid has been refused or cancelled he shall be entitled: — -

1. (i) Where registration or renewal of registration has been refused, .to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or remew registration: B im
2. (ii) Where the registration of a motor vehicle has been caneslled," to a refund : for each complete calendar month included in the peried for which - such tax or instalment has been paid and which commences after the date on which the certificate of . registration has been ° cancelled, of an amount equal ‘to one-twelfth of the znnuval rate of the tax payable in respect of such vehicles. (2). Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place cutside the State on account of trans- fer of ownership or change of address, a refund of the tax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside = the State on accoun of transfer of ownership or change of address, the refund ~~ of tax shall be considered only after receipt of proof of having effected such ‘transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the official gazette issued by the Siate Government under the act, the State Government may, from time to time, by the same notification ‘or by a separate notification in tie official] gazette, correspondingly revise the rate of refund payable under the Act and accordingly and. suitable &ntries™ in respect of veiicles TegitEted on or uftér ‘the datélof sich abtifitatid shall be at such revised rates. COMER acy ~+ 10. Remission of tax for period during whieh vehicle is wot in use: Where any Person. who, has paid a tax on. instalment of tax proves to the satisfaction of the registering. authority that the” motor yshicle, in respect of which Such, tax "Gt instalment of tax hasbeen paid, has not beca used for a Continkous period of not less than three calendar ‘months since the tax or instalment of tax; was last paid, he shall not be liable to Pay any arrear of tax in respect of any <omplete Calendar month “Gomprised -within- the s2#d continuous period and, if the tz or “instalment of tax “hus been paid in- tespect of any cotipléto calendar 1onth- ‘comprised withis. the said continuous period, he shall be entitled, -1h respect of every dich ‘complete calendar moth, “to ‘a deduction - froin the nobis of tax or instalment of tax, which he would otherwise be Liable" to “pay of ‘in mount equal to: one-twelfth of. the angual rate of "tax" payablein respect of the said vehicles : ERT tr en, TorTE Te de ay © Provided that if the registering authority is satisfied that amotor vehicle is op was gendered unfit to be brought into use during the period for which the. tax is next payable he may in the alternative make a refund of the amount to which the owder-fseatitled as fobate ad: aforckaid, «ir i niin a ag : a Exemption from Tax: When the registered owner or the person haviag Possession or control ofa motor vehicle has given Provious intimation in writing . tothe taxation'kurhotity chit: the ott Vehicle Would" figs: Be Weld“ it way Pablic Place’ for a’ particular period; Being n5t Mss han™ ong’ inet And- depokits tire Cetfificate of regiitration: oF "SHR 'thiotor vehicle: with the ‘taxation 2utority, and Obtaing: an dekinowlogsinent . thisteof frofi that authority, ‘he shall” b¢" xem peed from: the ‘payrient ot rhe tax fof that period, © lo. i co SE Mens ag 12 “Exemptions Any vehicle belonging to the Governor of Maniour, and also any vehicle whose engine “capacity is below. 25 cc. is exempted from Payment’ of Fax "under this Act” - tC LURE BE ET Rt » Further, the State Government may by Notification in the Officia] Gazette <excluds either totally or partially any other ‘motor vehicle or class of Motor Vehicles from the operation ‘of this ‘Act, EL TE ET Teed CUBS PY . Lous oa p s I) oa 4 -