Section 12(3) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(3)Where the owner of [a motor vehicle] [Substitute by section 13 (4) of Uttarakhand Act No. 08 of 2013.] in respect whereof one-time tax has been paid under this Act proves to the satisfaction of the Taxation Officer in prescribed manner that such motor vehicle has not been used for a continuous period of one month or more, he [shall be entitled to a refund such tax as may be specified by the State Government by notification in the Gazette]2 for the said period :Provided that no such refund shall be admissible, unless the certificate or registration and the token, if any, issued in respect of the vehicle are surrendered by the owner with the Taxation Officer :Provided further that the total amount of refund under this sub-section shall not exceed the one-time tax paid under this Act.
