Refund of tax

Where any person has paid the tax or any installment or installment of tax in respect of a motor vehicle and proves to the satisfaction of the licensing officer 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- (a) Where registration or renewal of registration has been refused, to the refund of the amount of tax paid in respect of the whole period after the date of refusal to grant or renew registration. (b) Where the registration of a motor vehicle has been cancelled, to a refund for each complete calendar month included in the period for which such tax or installment 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 annual rate of the tax payable in respect of such vehicle.