Exemption and Refund of Tax

(3) Where the owner of a motor vehicle in respect of which a one-time tax has been paid under this Act, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle has not been used for a continuous period of one month or more, he shall be entitled to such refund of such tax for the said period, as may be specified by the State Government, by notification in the Gazette: Provided that such refund shall not be admissible unless the certificate of registration and token, if any, issued in respect of the vehicle are surrendered by the owner to the Taxation Officer: Provided further that the total amount to be refunded under this sub-section shall not exceed the one-time tax paid under this Act. (4) In calculating the amount to be refunded under sub-section (3), any part of the period which is less than a calendar month shall be ignored. (5) The owner of a motor vehicle, other than a transport vehicle, in respect of which a one-time-tax has been paid under this Act, shall be entitled to get such tax refunded at the rates specified by the State Government by notification in the Official Gazette on the ground that after the payment of such tax, either the vehicle has been permanently removed to any other State or Union Territory and tax has been paid in respect of such vehicle under any other enactment relating to tax on motor vehicles in such State or Union Territory, or the motor vehicle has been converted into a transport vehicle, or the registration of such motor vehicle has been cancelled. (6) Where any person who has paid tax other than the one-time tax in respect of any 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 from the time of last payment of such tax or instalment, he shall be entitled to get back such amount as is equal to the twelfth part of the annual tax payable in respect of such vehicle for each completed calendar month of such period for which such tax has been paid: Provided that such refund shall not be admissible unless such person has surrendered the certificate of registration and token, if any, issued in respect of the vehicle to the Taxation Officer before the period for which such refund is claimed. (7) [***] (8) Where the operator or the owner of any motor vehicle is unable to use his motor vehicle because of the vehicle being accidented and the certificate of registration, token if any, and permit if any, issued in respect of that vehicle are surrendered to the Taxation Officer within one week from the date of the vehicle being accidented along with the copy of the first information report, then this surrender shall be deemed to have been made on the date of the accident. (9) In the event of a motor vehicle being accidented or the vehicle being impounded under any Act, on account of its not being in use, upon submitting an application to the competent officer as prescribed by the State Government, with sufficient evidence within the prescribed time limit, the non-use of the vehicle may be accepted by the competent officer and after due verification, the tax may be remitted to the following extent: (i) Up to Rs. 5000.00 - Transport Tax Officer-1 (ii) From Rs. 5000.00 to 15000.00 - Assistant Divisional Transport Officer (iii) From Rs. 15000.00 to 30,000.00 - Divisional Transport Officer (iv) For amounts above Rs. 30000.00 - Deputy Transport Commissioner nominated by the Transport Commissioner: Provided that the Transport Commissioner shall be competent to remit the penalty payable for not depositing the tax within the prescribed time limit by the vehicle owner due to strike of State employees or such other unavoidable reasons, in which there is no fault of the vehicle owners. (1) The owner or operator of every motor vehicle shall make a declaration in respect of it in the prescribed form and shall deliver the declaration within the prescribed time to the Taxation Officer and shall pay to him the Motor Vehicle Tax which he appears by such declaration to be liable to pay in respect of such vehicle, as required by or under this Act. (2) Where a motor vehicle is altered so as to render the owner or operator thereof liable to payment of enhanced Motor Vehicle Tax under section 14, such owner or operator shall make, within the prescribed time, an additional declaration in the prescribed form showing the nature of the alteration made and shall deliver it to the Taxation Officer and shall pay to him the difference in tax or additional tax payable under section 14.