Amendment status not verified — confirm the current text below against the official source.
(1) Wheie the tax for any motor vehicle has been paid for any quarter, halfryear or year and the vehicle has not been used on any public road during the whole o i that quartei, half-yea1 or year 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 Govern- ment shall be payable subject to such conditions as may be specified in such notification. I (2) Where any tax is paid by miitake or in excess, the tax so paid or collected shall be refunded to such person in such manner and subject to such conditions as may be prescribed. Carriage of