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[Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act]

State of West Bengal - Subsection

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

(d)Where after the payment of additional tax or one-time tax in respect of a motor vehicle, it is found that the motor vehicle is not subject to any additional tax or one-time tax under the Act, the additional tax or one-time tax, as the case may be, so paid shall be refunded :