Refund of Tax or Additional Tax

Refund or adjustment of tax or additional tax shall be allowed in accordance with the provisions of sub-section (1), (3) (5) and (6) of Section (12). If a motor vehicle other than a transport vehicle, in respect whereof one time tax has been paid is transferred permanently to another State in India, it shall be duty of the owner thereof to produce a certificate from the registering authority of the other State to the effect that the vehicle in question has been duly taxed in that other State. The owner while applying for refund of the tax shall also present the certificate of registration of the said vehicle, evidencing thereby the payment of tax in the other State. In case of any doubt, the Taxation Officer may also demand a declaration from the owner in the form of an affidavit to that effect.