22. Amendment of Section 7, Rajasthan Act No. 11 of 1951.
- For the existing Section 7 of the principal Act, the following shall be substituted, namely:-"7. Refund of tax. - (1) When any person who has paid the tax other than one-time tax under clause (b) or (e) of sub-section (1) of Section 4 or lump sum tax under Section 4-C or instalment of tax, proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax or instalment has been paid, has not been used for a continuous period of not less than one month since the tax or instalment was last paid, he shall be entitled to the refund of an amount equal to l/12th of the annual rate of the tax paid in respect of such vehicle for each complete month of the period for which such tax or instalment has been paid.(2)When any person who has paid one-time tax under clause (b) or clause (e) of sub-section (1) of Section 4 or lump sum tax under Section 4-C proves to the satisfaction of the Taxation Officer that the motor vehicle, in respect of which such tax has been paid, has been taken out of the State or has completely been destroyed or has been converted into a vehicle liable to pay less amount of tax shall be entitled to the refund of such tax on pro rata basis in the prescribed manner.(3)The Taxation Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.".
