Section 21(1)(b) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

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State of West Bengal - Subsection

Section 21(1)(b) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

(b)Where a Taxing Officer is satisfied that the certificate of registration and the tax token issued under section 14 in respect of a motor vehicle have been surrendered or that a motor vehicle has not been used or kept for use for a complete calendar month, he shall, on claim under sub-section (2) of section 8 or sub-section (6) of section 9, refund or remit for each such calendar month in respect of such motor vehicle one-twelfth of additional tax or onetime tax, as the case may be, payable for the year:

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State of West Bengal - Subsection

Section 21(1)(b) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989