(1) The refund of tax shall be sanctioned by the Taxation Authority or by such officer, as may be, authorised by the State Government in this behalf.
(2) Any person claiming a refund of tax under sub-section (1) of Section 14 of the Act shall present to the Taxation Authority to which the tax was originally paid, an application in Form-'Q' accompanied by :-
(a) the proof of payment of tax in original or certified copy thereof; and
(b) the acknowledgement issued by the Taxation Authority under sub-rule (5) of Rule 11 or sub-rule (4) of Rule 12 or sub-rule (4) of Rule 13, as the case may be, or
(c) the proof as required in clause (a), (b) or (e) of sub-section (2) of Section 14 of the Act in the case of refund of life time tax;
[(d) the certificate or the copy of the order required lo be submitted alongwith the intimation under sub-rule (3) of Rule 13, if the same was not submitted alongwith the intimation.]
(3) On receipt of an application under sub-rule (1), the Taxation Authority shall verify the particulars contained in the application and the enclosures thereto and, if satisfied that :-
(a) the particulars contained in the application arc correct;
(b) the motor vehicle was not used during the period of non-use in case the refund is claimed under clause (i) of sub-section (i) of Section 14; and
(c) all the conditions laid down in these rules tor the refund of tax are fulfilled;
it shall subject to the provisions of Section 14 of the Act, sanction the refund if it is competent to do so, to the extent laid down in sub-rule (5) and issue a refund voucher in Form-'R' to the owner.
(4) If the Taxation Authority itself is not competent to sanction the refund of tax, the application for refund shall be forwarded by the Taxation Authority with its report to the officer competent to sanction such refund and on receipt of orders on the application from such officer, the Taxation Authority shall issue a refund voucher in Form-'R', to the owner in accordance with such orders.
(5) The refund of tax shall be payable at the following rates :-
(a) In case of a motor vehicle not used during the quarter, half year or year or a part thereof :
(i) Where the vehicle is not used for the whole of the quarter, half year or year for which the tax has been paid.
100 per cent.
(ii) Where the vehicle is not used for any full month or months of a quarter, half year or year for which the lax has been paid.
No. of months of non-use/No. of months for which the tax was paid x 100%
(b) In ease where a vehicle after having paid tax for a quarter, subsequently attracts liability for the payment of a lower rate of tax due to alteration etc. :-
(i) for a period of one month (Amount of tax paid minus the quarterly rate of tax due had the vehicle been liable to the lower rate of tax from the beginning of the quarter) x 1/3.
(ii) for a period of two months (Amount of tax paid minus the quarterly rate of tax due had the vehicle been liable for the lower rate of tax from the beginning of the quarter) x 2/3
(c) In case where life time tax has been paid As laid down in sub-section (2) of Section 14.
[(d- 1) In case of non-use of permit as per Rule 12.
(Amount of tax paid for the month minus lower slab of tax applicable to the vehicle due to nonuse of permit) X Admissible days of non-use of permit during the month/No. of total days in the month.
(d- 2) In case of non-operation of route as per Rule 13.
(Amount of tax paid for the month minus lower slab of tax applicable to the vehicle due to non operation of the route) X Admissible non-operation days during the month/No. of total days in the month.]
(e) In case of amount paid by mistake or in excess Full amount paid by mistake or in excess, which is not payable :
Provided that no refund shall be granted-
(a) if the application for refund is not presented within two months of the expiry of the period in respect of which a refund is claimed on account of non-use of motor vehicle;
(b) if the application for refund is not presented within two months from the date on which the owner became entitled lo a lower rate of tax;
(c) if the application for refund of life lime tax is not presented within two months from the date on which the motor vehicle is permanently removed from the State, destroyed or converted or used as a transport vehicle;
(d) if the application for refund under the proviso lo sub-section (1) of Section 14 of the Act is not presented within two months from the commencement of non-operation of motor vehicle on the route;
(e) if the application for refund of lax paid by mistake or in excess is not made within three years, from such payment;
(f) in case of a motor vehicle other than a transport vehicle, if the period during which the motor vehicle remained in non-use is less than a quarter;
[(g) in case of a transport vehicle, if the period during which the motor vehicle remained in non-use as per Rule 11, is less than a month.]
(h) in case where tax is paid after its non-payment is detected or after the commencement of proceeding for its recovery by issue of a show cause notice or a notice of demand.
(i) in respect of a motor vehicle tor a period during which it was detained for contravention of any law', order or regulation prohibiting or regulating the transport of goods or passengers or persons;
(j) in case the owner fails to produce the evidence as to the condition laid down in clause (a), (b) or (c) of sub-section (2) of Section 14 of the Act to the satisfaction of the Taxation Authority;
(k) in case of tax paid for a temporary permit issued under Section 87 or special permit issued under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988, except when the permit itself is cancelled or suspended by the Authority, Tribunal or a Court.
[(6) If the Taxation Authority or the Officer competent to sanction refund of tax feels that the refund applied for is not admissible, such authority or officer shall after giving to the owner an opportunity of being heard, pass an order in writing and communicate the same to the owner.]
(7) Any person to whom a refund voucher is issued under sub-rule (3) or (4) of this rule shall, on its presentation at the treasury concerned be entitled to the payment of the sum mentioned therein.
(8) All refund vouchers shall, before they are issued be bound with their counterfoils in booklets containing multiples of fifty vouchers and shall be machine numbered serially. The Taxation Authority issuing the voucher shall retain the counterfoil and preserve it for record in its office.
(9) The amount for which claim of refund is allowed under sub-rule (3) or (4) of this rule, may, on a written request from the owner, be adjusted by the Taxation Authority towards [arrears of tax, penalty or interest due from or the tax payable in future by the owner].
(10) The Taxation Authority shall maintain a register of refunds of tax in Form-'S' and every amount for which a refund voucher under sub-rule (3) or (4) is issued or adjustment towards future payment under sub-rule (9) is allowed shall, in addition to entering it in the Demand and Recovery Register, be entered in such register.