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Section 13: Certificate of refund

The Bombay Motor Vehicle Tax Rules, 1959State Rules of Gujarat · 1958

(1) If no receipt of an application under rule 12 the Taxation Authority, after making such inquiry, if any, as it deems fit, is satisfied that refund is admissible, it shall calculate the amount of refund due, issue to the applicant a certificate in Form “ET” or, as the case may be, in Form “ET1” and return to the applicant the certificate of taxation after making entries thereon of any refund admitted.

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(2) If the Taxation Authority refuses to sanction the full amount of the refund claimed, it shall communicate its reasons for doing so in writing to the applicant.

Where this provision sits

ActThe Bombay Motor Vehicle Tax Rules, 1959
Section13
Marginal noteCertificate of refund
JurisdictionState of Gujarat
StatusIn force as published by the source

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