(1) 1 [When any person, who has paid the tax under this Act, proves to the satisfaction of the taxation authority in the manner prescribed that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid or when] any person who has paid the tax in respect of a motor vehicle produces before the taxation authority a certificate signed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his
1. Substituted for the word “when” vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 15 certificate, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to onetwelfth of the annual tax payable in respect of such vehicle.
(2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Himachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another State, such person, shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and during which the vehicle was removed from Himachal Pradesh, of an amount equal to one twelfth of the annual tax payable in respect of such vehicle.
1 [(3) XXXXXXXXXXXXXXXXXXXXXXXXX] 2 [(4) where a person is entitled for a refund of the tax under this section or has paid any amount in excess of the tax due, the taxation authority may, on the application made to it, adjust the excess amount paid against other dues which are or may become payable by such person under this Act.]
3 [(5) Where an owner of a motorcycle/scooter/personal vehicle in respect of which, one-time tax has been paid under sub-sections (2) and (3) of section 3 of this Act, ceases to be the resident of the State of Himachal Pradesh and takes along with him such motor cycle/scooter/personal vehicle or if the ownership of the motorcycle/scooter/personal vehicle is transferred to a person having residence outside the State of Himachal Pradesh, as the case may be, then partial refund of one-time tax so paid, shall be allowed as specified in Schedule-II.]
4 [(6) Where any person proves to the satisfaction of the taxation authority that the tax has been wrongly levied, charged and paid on a motor vehicle under this Act, the taxation authority shall refund the tax, so paid by him, after obtaining approval of the Commissioner.].
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