Method of claiming refund or adjustment

(1) No claim for refund or adjustment of Tax or additional Tax under Section 12 shall be admitted unless the Taxation Officer is satisfied that the motor vehicle has not been used in this State for a continuous period of not less than one month. (2) A person claiming refund or adjustment shall make an application to the Taxation Officer, either personally or by post or through an agent in Part I of Form G. He shall either attach with the application the certificate of registration showing the date of its surrender and return or shall satisfy the Taxation Officer by other proof that the motor vehicle was not or could not have been used in the Uttarakhand during the period in respect of which the refund or adjustment of tax or additional tax is claimed. (3) When the refund is claimed under Rule 21 on the ground of transfer of the vehicle to another State, the person claiming refund shall present the application alongwith the evidence to satisfy the Taxation Officer that the motor vehicle was not or could not have been used in the Uttarakhand during the period in respect of which the refund is claimed. (4) After satisfying himself that the claim is admissible, the Taxation Officer shall issue to the applicant an order in writing for the refund or adjustment of the amount due to the claimant and shall enter the amount, and the date of the order of refund or adjustment and such other particulars, if any, as are specified by the Transport Commissioner, in the register of refund or adjustment. (5) Every order of refund shall be encashable only at the treasury of the district at which it is issued. (6) No application for a refund or adjustment shall be entertained unless it is presented within three months from the date on which the refund or the adjustment as the case may be, became due. (7) Every order to refund issued under this rule shall, subject to the provisions of sub-rule (8), be deemed to be cancelled unless it is presented for encashment within thirty days of the date of its issue. (8) The Taxation Officer may, at any time not exceeding three months from the date of issue of an order of refund under sub-rule (4), renew it and the provisions of sub-rule (7) shall then apply to the order of refund as if the date of renewal were the date of issue. (9) If an order of refund issued under sub-rule (4) or renewed under sub rule (8) is lost or destroyed in transit or otherwise, the person in whose favour such refund order was issued shall, as soon as possible but not later than thirty days from the date of knowledge of such loss or destruction, report the matter to the Taxation Officer by whom it was issued and may apply to him alongwith a certificate of non-payment from the Treasury at which the order of refund was encashable for a duplicate order of refund. (10) The Taxation Officer, after having satisfied himself regarding the loss or destruction of the order of refund originally issued by him and its non-payment by the treasury concerned, shall issue a duplicate copy of the order of refund and the provisions of sub-rule (7) shall apply to such order of refund.