Non-use of vehicle and refund of tax

(1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to one third of the quarterly tax or one twelfth of the yearly tax, as the case may be payable in respect of such vehicle for each complete calendar month of such period for which such tax has been paid : Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration, the token, if any, issued in respect of the vehicle and the permit, if any, to the Taxation Officer, before the period for which such refund is claimed : Provided further that where one time tax has been paid for a motor vehicle under sub-section (1-A) of section 4, the amount equivalent to 0.008th part for each month shall be refunded in respect of such vehicle. (2) Where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more he shall, before the date the tax, as the case may be, is due, surrender the certificate of registration, the token, if any, issued in respect of the motor vehicle and the permit, if any, to the Taxation Officer of the region where the tax or additional tax was last paid and on such surrender, no tax under this Act shall be payable in respect of such vehicle for each complete calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer : Provided that in case such vehicle is found plying during the period when it documents as mentioned in this sub-section remain surrendered with the Taxation officer, such owner or operator, as the case may be, shall be liable to the tax as if the documents were not surrendered and shall also be liable to the penalty equivalent to five times of the tax. (3) Where the owner of a motor vehicle in respect whereof one-time tax has been paid under this Act proves to the satisfaction of the Taxation Officer in prescribed manner that such motor vehicle has not been used for a continuous period of one month or more, he shall be entitled to a refund such tax as may be specified by the State Government by notification in the Gazette for the said period : Provided that no such refund shall be admissible, unless the certificate or registration and the token, if any, issued in respect of the vehicle are surrendered by the owner with the Taxation Officer : Provided further that the total amount of refund under this sub-section shall not exceed the one-time tax paid under this Act. (4) In calculation the amount of refund under sub-section (3) any portion of the period being less than a calendar month, shall be ignored. (5) The owner of a motor vehicle other than a transport vehicle, in respect where of one-time tax has been paid under this Act shall be entitled to refund of such tax at the rate specified by the State Government by notification in the Gazette on the ground that he has, after payment of such tax, paid tax in respect of such vehicle under any enactment relating to any tax on motor vehicles in any other State or Union Territory as a consequence of such vehicle having been brought over permanently to such other State or Union Territory or that such motor vehicle has been converted in to a transport vehicle or that the registration of such motor vehicle has been cancelled. (6) Where any person who has paid the tax other than one-time tax in respect of an old motor vehicle, proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax has been paid, has not been used for a continuous period of one calendar month or more since the tax or installment was last paid, he shall be entitled to a refund of an amount equal to one-twelfth of the rate of annual tax payable in respect of such vehicle for each complete calendar month of such period for which such tax has been paid : Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration and the token, if any, issued in respect of the vehicle to the Taxation Officer, before the period for which such refund is claimed. (7) [Omitted] (8) Where the operator, or as the case may be, the owner of a motor vehicle is unable to use his motor vehicle due to an accident of the said vehicle and the certificate of registration, the token, if any, issued in respect of the said vehicle and the permit, if any are surrendered to the Taxation Officer within a week from the date of such accident together with a copy of the first information report, such surrender shall be deemed to have been made on the date of the accident. (9) In case of non use of any motor vehicle due to any accident or due to detainment under any act on an application presented before the competent authority within prescribed time period along with sufficient evidence, the non use of the vehicle can be accepted for a period of complete calendar month by the competent authorities, who after through investigation may accept the non use of vehicle and the liability of tax to the limit mentioned below:- (i) upto Rs. 5,000.00 Transport Tax Officer-I (having jurisdiction) (ii) above Rs.5,000.00 and upto Rs.15,000.00 Assistant Regional Transport Officer (having jurisdiction) (iii) above Rs.15,000.00 and upto Rs. 30,000.00 Regional Transport Officer (having jurisdiction) (iv) above Rs. 30,000.00 Deputy Transport Commissioner (Tax) nominated by the Transport Commissioner : Provided that due to the strike of state employees or such other unavoidable circumstances, where vehicle owner having no fault of his own, is unable to deposit the tax within the specified time limits for which penalty is livable on him. Only The Transport Commissioner is competent to rescind such penalty after through investigation.