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State of Tamilnadu - Section

Section 11 in Tamil Nadu Motor Vehicles Taxation Rules, 1974

11. Refund of tax.

- [In the case of a motor vehicle for which tax has been paid for any quarter, half year, or year, or life time as the case may be, but the vehicle has not been used in any public road for a continuous period of not less than one month with the above period, refund of tax paid for such period of non-use shall be made at the rates specified below subject to the provisions contained in rules 12, 14 and 15; and] [Substituted by G.O. Ms. No. 2150, Home (Transport I), dated the 7th October 1989 (SRO A 177/89).]
Particulars as to user of vehicle Rate of refund
1 2
(a) Where the vehicle is not used during anyportion of the quarter or half year or year. Tax paid for the quarter, half year, or year, asthe case may be.
(b) Where the vehicle is not used during anycalendar month or months Number of calendarmonths of non-use X Amount of tax paidNumber of calendar months for which tax waspaid.
(c) Where life time tax is paid and where thevehicle is not used during any continuous period not less thanone month. Number of continuous months of non-usemultiplied by the amount of life time tax paid divided by 120;
[Explanation. - The period of use of a Motor Vehicle on a public road without carrying any passengers, for the purpose of moving it from one Depot to another or one Workshop to another for carrying out repairs shall not be considered as used on any public road and such period may be taken into account for computing the period for which the vehicle has not been used in Public road.] [Added by G. O. Ms. No. 2678, Home (Transport I), dated the 14th December 1998 (SRO A 9/89).]Conditions
(i)Taxation licence shall be surrendered to the proper authority within three days of the date of issue of the licence in the case of refund of tax for the first month of the quarter/half-year/year for which tax was paid, and for any subsequent month or months within three days from the commencement of the month.
(ii)The licence shall be surrendered to the Secretary to the Regional Transport Authority of the region.
(iii)No refund shall be made in case where the tax is paid only after its non-payment has been detected or after a prosecution or other proceeding has been instituted in respect of such non-payment.
(iv)No refund of tax shall be allowed in respect of a vehicle for a period during which it was detained for contravention of any provision of any law by-law, rule or order made thereunder prohibiting or regulating the transport of goods or passengers or persons.
(v)No refund of tax shall be allowed in respect of a transport vehicle for the period during which the vehicle was off the road unless :-
(a)the non-use of the vehicle has been intimated in writing (by Registered post with acknowledgement due) together with the reasons for such non-use and details of the place where the vehicle is garaged on or before the date of stoppage of the vehicle to the Secretary to the Regional Transport Authority of the region.
(b)Registration certificate, tax licence and permit, if any, in respect of the vehicle or where such documents are seized or retained by any authority, a certificate obtained from the concerned authority for having seized or retained the documents, has been surrendered to the Secretary to the Regional Transport Authority of the region on or before the date of stoppage of the vehicle.
(vi)No refund shall be permissible for the non-use of the vehicle for part of a month.
(vii)where tax is paid by mistake or in excess, the tax so paid or collected shall be refunded to the registered owner of the vehicle, on application made to the Regional Transport Authority of the region concerned in writing with a Court fee stamp to the value of Rs. 2 provided such application is made within thirty days of such payment.
Explanation 1. - An application for refund may be preferred to the Secretary to the Regional Transport Authority of the region. The Regional Transport Authority shall be the competent authority to sanction the refund.Explanation 2. - An appeal against the order of the Regional Transport Authority shall lie to the transport Commissioner, Madras, within thirty days, from the date of receipt of the order.