Amendment status not verified — confirm the current text below against the official source.
(1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to 7[one third of the quarterly tax or one twelfth of the yearly tax] payable in respect of such vehicle for each 8[thirty days] of such period for which such tax has been paid : Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration the token if any, issued in respect of the vehicle and the permit, if any to the Taxation Officer, before the period for which such refund is claimed : 9[Provided further that where one time tax has been paid for a motor vehicle under sub-section (1-A) of section 4, the amount equivalent to 1/20 for each month shall be refunded in respect of such vehicle. ] (2) Where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more he shall, before the date of tax or additional tax, as ——————————————————————————————————————————