(1) The owner of the motor vehicle shall apply in Form V to the Taxation Officer or any other officer authorized by the State Government for refund of the amount of tax or penalty paid by such owner in respect of the vehicle owned by him in excess of the amount due from him under the Act within six months of the payment of the such amount setting forth the details of clearance of arrears of taxes in respect of such vehicle.
(2) When the owner of a motor vehicle opted to pay tax in lump-sum under these rules applies to the Taxation Officer for the refund of the tax in the event of total damage of the motor vehicle rendering the same incapable of being use or in case of untraceable stolen vehicles, the Taxation Officer after satisfying himself that the motor vehicle did not ply during the claimed period shall grant prorata relief in the payment of lump-sum tax.
(3) If the Taxation Officer is satisfied that the payment of tax made by the owner of the motor vehicle is in excess of the tax due along with penalty, if any, and the claim has been made within the stipulated period and the arrears of the taxes in respect of such vehicle are cleared, he shall pass an order for refund of the amount and shall issue a refund order in Form VI :
Provided that the tax shall not be refunded, if the Registration Certificate of the vehicle has been suspended/cancelled under Section 53(1)(b) and 54 of the Motor Vehicles Act, 1988(Act 59 of 1988) and permit has been suspended/cancelled under section 86 of the said Act.
Payment of refund, section 24.
15. The payment of the amount mentioned in the refund order issued in Form VI shall be credited in the account of the owner mentioned in the application after following the e-billing procedure.
HARYANA GOVT. GAZ. (EXTRA.), FEB. 3, 2017 (MAGH. 14, 1938 SAKA) 307
16. The Taxation Officer shall maintain a register in Form VII of refunds of the tax and every amount for which a refund order in Form VI has been issued shall be entered in such register.
Register of refunds.