Amendment status not verified — confirm the current text below against the official source.
(1) If the tax leviable on any vehicle, boat or animal in respect of any half year has been paid and if during such half year such vehicle, boat or animal ceases to be kept within the City or, if kept outside, ceases to be used in the City or is destroyed or is otherwise rendered unfit for use or if such vehicle or boat has been under repairs or if such animal has been kept in any institution for the reception of infirm or disused animals or is certified by a Veterinary Surgeon to have become unfit for use and has not been used, the person who paid the tax leviable on such vehicle, boat or animal shall, subject to the provisions hereinafter contained, and on the Commissioner or any officer authorised by him being satisfied in this behalf, be entitled to receive from the Commissioner, if the period in such half year for which such vehicle, boat or animal has not been kept in the City or has not been used, on account of such vehicle, boat or animal being destroyed or rendered unfit for use or on account of such vehicle or boat being under repairs or such animal being kept in any institution for the reception of infirm or disused animals or such animal having been certified by a Veterinary Surgeon to have become unfit for use, is (a) not less than one hundred and seventy days, the full amount of the tax paid, (b) not less than one hundred and fifty days, three-fourths of the tax paid. (c) not less than one hundred and twenty days, two-thirds of the tax paid. (d) not less than ninety days, one-half of the tax paid. (e) not less than sixty days, one-third of the tax paid. No refund of the tax shall be granted if such period is less than sixty days. (2) When a notice has been given under sub-rule (2) of rule 31, this rule shall apply in respect of vehicles and animals affected by the notice as if for each of the periods specified therein, double the period so specified had been substituted. Refund not claimable unless notice of vacancy is given to Commissioner. Refund of water tax inadmissible unless application for stopping water supply has been made. Applications for refund when and how to be made. Refund of tax on vehicles, boats and animals when and to what extent obtainable. 1949 : Bom. LIX ] Gujarat Provincial Municipal Corporations Act, 1949 233