Amendment status not verified — confirm the current text below against the official source.
In section 9 of the principal Act. aftcr sub-section (?), the following sub-section of section 9. shall be inserted, namely:- "13) Notwithstanding anjthing contained in sub-sections fl) and (21, on and from the commencement of the Daman and Diu Motor Vehicles 'I'ax (Amendment) Regulation, 2010, where tax has bcen paid for non-transport vehicles under sub-section (4) ofsection 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases of- (i) cancellalicn of registration of vehicles on account of scrapping of such vehicle due to accident or other cause, or removal of the vehicle ro any other State or Union territory on account of transfer of ownership or change of address; (ii) temporary non-use of vehicle.". Amendment uf section 12