Amendment status not verified — confirm the current text below against the official source.
Tax payable on first liability of tax:— When the tax on any- motor vehicle becomes payable for- the first time after the, commencement of a financial year, the tax payable shall be one—twelfth of the appropriate annual tax for each miendar month ora part of calendar month in respect of- which the tax has become payable. , n'- 9; Refund Tax:—— (1) Where afiy‘pe‘t'son has paid tax or” any iiistalment‘oir instalments of a tax in respect of a motor vehicle and proves to‘ the satisfaei tion of the registering authority that the registration or renewal of. registration of the vehicle in respect of which the tax has been paid has been refused or cahcelled he shall be entitled— (i) Where registration or renewal of— registration has been refused,-to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or renew registration: (ii) Where theregistration of a motor vehicle has been cancelled, to a refhnd £01each complete calendar month included in, the peried for which such- tax orfin‘stalment has been paid and which commences after the date on whieh the certificate of registration has been 'cancelled, of an amount equai “to .. ene-twelfth of the annual rate of the tax payable in respect of such vehicles. (2) Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place outside the State on account of trans- fer of ownership or change of address, a refund of theitax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside the State on accoun of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of having effected, such transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the oflicial gazette issued by the State Government under the act, the State Government may, from time to time, by the same 6." notificatibn. "or‘b'y a zeparate‘fiot’ification‘ in the oficial gazettgfjjeotfelpondinfly 1ev‘ise the ’rate of refund Qnyable under the Act andeecordingly end. euitablé éhtries 3‘ in reSpe’et’r Of’veifieifi'reé’ihtEiiedwn oriftéi' "the daféiof‘ sifch n’at‘fflé'hfififi -. £351: 1:; x , - shall be at such revised ~rates. , _ ‘ ., * , ““3? 3ft“; 1 ,,,,, ., _. , _, 1 ’