(1) Any person claiming a refund under sub-sections (1),(2),(3), or
(4) of section 9 or on the ground that he has paid more tax than is due from him shall submit an application in Form “DT” to the Taxation Authority within whose jurisdiction the motor vehicle is registered or in case of the ownership of a motor vehicle is transferred or the owner of motor vehicle has changed the address, where such transfer of ownership of the vehicle or change of address has been recorded in the certificate of registration of the vehicle, stating the grounds on which the refund is claimed.
(1A) Any person claiming a refund under sub-section (5) of section 9 shall submit an application in form “DT-1 to the Taxation Authority within whose jurisdiction the motor vehicle is registered or in case of the ownership of a motor vehicle is transferred or the owner of a motor vehicle has changed the address, where such transfer of ownership of the vehicle or change of address has been recorded in the certificate of registration of the vehicle, stating the ground on which the refund is claimed.
(2) Every such application shall be accompanied by the certificate of taxation and the receipt issued in respect of such vehicle.
(3) No application claiming refund under clause (b) of sub-section
(4) of section 9 shall be entertained if it is made more than six months after the expiry of the period for which the refund is claimed.
- 11 - 12-A. Principles determining the amount of refund under sub-section(5) of section 9.-
(1) The person who has paid the lump sum tax under sub-section (IAB) of section 4, shall be entitled to a refund of tax at the rates fixed by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in the “APPENDIX” annexed to these Rules.
(2) The refund of tax shall be granted by the Taxation Authority,-
(i) in the case of removal of a motor vehicle outside the State of Gujarat on transfer of ownership or on change of address, only on production of sufficient proof of its registration outside the State of Gujarat;
(ii) in the case of cancellation of registration of motor vehicle, only on the production of a certificate from the registering authority to that effect;
(iii) in the case of alteration or change in use of motor vehicle in such manner as to cause such motor vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First Schedule appended to the Act, only on the production of a certificate from the registering authority to that effect.