Section 10(5) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(5)[ Where an owner of a motor cycle/scooter/personal vehicle in respect of which, one time tax has been paid under sub-sections (2) and (3) of section 3 of this Act, ceases to be the resident of the State of Himachal Pradesh and takes alongwith him such motorcycle/scooter/personal vehicle or if the ownership of the motor cycle/scooter/personal vehicle is transferred to a person having residence outside the State of Himachal Pradesh, as the case may be, then partial refund of one time tax so paid, shall be allowed as specified in Schedule-II.] [Inserted vide H.P.M.V.T(Amendment) Act, 2001.]
