Amendment status not verified — confirm the current text below against the official source.
Omitted vide Act No.4 of 1989 w.e.f 25.4.1989 (3) (a) When any person pays the amount of tax due in respect of a motor vehicle using any public road in Puducherry or proves to the satisfaction of the licensing officer that no tax is payable in respect of such vehicle, the licensing officer shall – (i) grant to such person a licence, in such form as may be notified by the Government to use the vehicle on public roads in Puducherry for the period concerned; and (ii) in the case referred to in clause (a) of sub-section (1) record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle as the case may be in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Central Act, or in the case of vehicles not registered or deemed to be registered under that Act, in a certificate in such form as may be notified by the Government. (b) Every licence granted under clause (a) shall be valid throughout the areas of Puducherry . Refund of tax 1[4A. (1) Where the tax for any motor vehicle has been paid for any quarter, half year, year or the life time and the vehicle has not been used on any public road during the whole of that quarter, half year, year or life time 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 on an application made within such period as may be prescribed and subject to such conditions as may be specified in such notification. (2) Where a life time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatever or the vehicle has been removed to any place outside the Union territory of Puducherry on account of transfer of ownership or change of address, a refund of the tax at such rates as may, from time to time, be notified by the Government shall be payable on an application made within such period, as may be specified in such notification: 1 Substituted vide Act No.6 of 1996 w.e.f 01.10.1996 and published in EG Pt -II No.25 dated 21.09.1996. Provided that in the case of removal of a vehicle to any place outside the Union territory of Puducherry on account of transfer of ownership or change of address, the refund of tax shall be considered only after the receipt of proof for having effected such transfer of ownership or change of address. (3) Where any tax is paid by mistake or in excess, the tax so paid or collected shall, on an application made within such period, be refunded to such person in such manner and subject to such conditions as may be prescribed. (4) Where any penalty is paid or collected --- (a) by mistake, or (b) in excess of, or (c) when such penalty is not due, the penalty so paid or collected shall be refunded to such person, in such manner and subject to such conditions as may be prescribed]. Production of certificate of insurance