Remission of tax for period during which vehicle is not used

Where any person who has paid a tax or installment of tax proves to the satisfaction of the licensing officer that the motor vehicle, in respect of which such tax or installment of the tax has been paid has not been used for a continuous period of not less than three calendar months since the tax or installment of tax was last paid, then, when the tax or installment of tax is next payable, he shall not be liable to pay any arrear of tax in respect of any complete calendar month comprised within the said continuous period, and if the tax or installment of tax has been paid in respect of any complete calendar month comprised within the said continuous period, he shall be entitled, in respect of every such complete calendar month, to a deduction from the amount of tax or installment of tax, which he would otherwise be liable to pay, of an amount equal to one-twelfth of the annual rate of tax payable in respect of the said vehicle; Provided that if the licensing officer is satisfied that a motor vehicle is or was rendered 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 owner is entitled as rebate as aforesaid.