Section 246 in Greater Hyderabad Municipal Corporation Act, 1955
246. Refund of tax on vehicles and animals when and to what extent obtainable.
- If the tax leviable on any vehicle or animal in respect of any quarter has been paid and if during such quarter such vehicle or animal ceases to be kept within the city, or is destroyed or is otherwise rendered unfit for use or if such vehicle has been under repairs or if such animal has been kept in any institution for the reception of infirm or disused animals or is certified by a Veterinary Surgeon to have become unfit for use and has not been used, the person who paid the tax leviable on such vehicle or animal shall, subject to the provision hereinafter contained, and on the Commissioner or any officer authorised by him, being satisfied in this behalf, be entitled to receive back from the Commissioner, if the period in such quarter for which such vehicle or animal has not been kept in the city or has not been used, on account of such vehicle or animal being destroyed, or rendered unfit for use or on account of such vehicle being under repairs or such animals being kept in any institution for the reception of infirm or disused animals or such animals having been certified by a Veterinary Surgeon to have become unfit for use, is -(a)not less than eighty days, the full amount of the tax paid,(b)not less than sixty days, two thirds of the tax paid,(c)not less than thirty days, one-third of the tax paid:Provided that no refund of the tax shall be granted if such period is less than thirty days.
