Amendment status not verified — confirm the current text below against the official source.
(I) If the tax leviable in respect of any motor vehicle remains unpaid to pay by any person liable for payment thereof and such person before having arears of paid the in tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the Taxation Officer. (2) Nothing contained in this section shall be deemed to effect the liability to pay the said tax of the person who has transferred the ownership or ceased to be in possession or control of such vehicle. Production of certificate of insurance. Liability to pay arrears of tax of person succeeding to the ownership, possession of control of motor vehicle. (I2) (1) When any person who has paid the tax in respect of a motor Refund of Tax vehicle produces before the Taxation Officer a certificate signed by the registering authority stating that the token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual- tax payable in respect of such vehicle. (2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Arunachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another State, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed be entitled to a refund for each complete month of the period ofwhich such tax has been paid and during which the vehicle was removed from Arunachal Pradesh of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle.