The Taxation Authority shall maintain a register of refunds of the tax and every amount for which a certificate in Form “ET” or, as the case may be, in Form “ET1” has been issued shall be entered in such register. If the Taxation Authority issuing the certificate of refunds in not the authority in whose custody the records of the motor vehicles are maintained, it shall communicate the particulars of the refund to such other authority.
Section 15: Register of refunds
The Bombay Motor Vehicle Tax Rules, 1959State Rules of Gujarat · 1958
Where this provision sits
| Act | The Bombay Motor Vehicle Tax Rules, 1959 |
|---|---|
| Section | 15 |
| Marginal note | Register of refunds |
| Jurisdiction | State of Gujarat |
| Status | In force as published by the source |
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