Amendment status not verified — confirm the current text below against the official source.
(1) Where the tax for any motor vehicle has been paid for any period specified in Section 4 and the vehicle has not been used or kept for use during the whole of that period or a continuous part thereof, not being less than one month, a refund of the tax at such rates as may, from time to time be notified by the Government, shall be payable subject to such conditions as may be specified in such notification. [(2) Notwithstanding anything contained in this Act, a registered owner who has paid tax for a year or more shall be entitled to refund of tax at such rates as may be prescribed on cancellation of the registration of the vehicle or removal of the vehicle to any place outside the State on account of transfer of ownership or change of address.] [Provided that no Green Tax paid shall be refunded under this section.] Substituted by Act 10 of 1997. Inserted by Act 18 of 2016.