An application for refund under Section 18 shall be made to the Taxing Officer to whom tax was paid in Form “K” showing the ground for which the refund is claimed. The application shall be accompanied by following papers:-
(i) Original Tax token or its certified copy,
(ii) In case of temporary discontinuance from use of vehicle, a certified copy of the order passed by the Competent Authority under Section 19,
(iii) In case of refund of one time tax adequate proof of relevant circumstances described in sub-section 2 of Section 7.
(2) Having received the application under sub-rule (1) above, the Taxing Officer shall verify the application and its enclosures and after being satisfied that,
(a) The particulars of the application are correct, and:-
(b) All conditions prescribed in the Act and Rules for refund of taxes have been fulfilled. he shall if he is competent subject to the provisions of Section 18, sanction the refund up to Rs. 4,000/- and shall issue a cheque for the refund amount in favour of the applicant. In case the amount of refund exceeds Rs. 4,000/-, he shall forward the application alongwith his comments to the State Transport Commissioner or to the officer authorised by the State Government in this behalf and after the receipt of order from such officer shall issue a cheque for the refund amount in term of such order:
Provided that, application for refund of one time tax shall not be entertained if not presented within two months of permanent removal of the vehicle from State, its destruction, alteration or its use as Transport Vehicle:
Provided further that refund shall not be allowed for Transport Vehicles registered outside the State and coming to the State on temporary permit on payment of short time tax.