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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

State of Telangana - Subsection

Section 4(1)(b) in Telangana Motor Vehicles Taxation Act, 1963

(b)Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the motor vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government; shall be payable subject to such conditions as may be specified in such notification.
(bb)[ Notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be specified in the notification in the case of removal of the vehicle to any other State on transfer of ownership or change of address.] [Inserted by Act No.15 of 1987.]