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[Cites 0, Cited by 0] [Section 5(5)] [Section 5] [Entire Act]

State of West Bengal - Subsection

Section 5(5)(a) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012

(a)Where the Taxing Officer is satisfied that the owner of a vehicle, as described above, has paid life-time tax but the vehicle has become temporarily unusable and that the certificate of registration and the tax token under section 14 have been duly surrendered or that such vehicle has not been used or kept for use for a complete calendar month, he shall, on claim by the owner, of such vehicle refund or remit for each such calendar month 1/360th of the life-time tax paid.