Section 6(2) in Kerala Motor Vehicles Taxation Act, 1976
(2)[ Notwithstanding anything contained in this Act, a registered owner who has paid tax for a year or more shall be entitled to refund of tax such rates as may be prescribed on cancellation of the registration of the vehicle or removal of the vehicle to any place outside the State on account of transfer of ownership or change of address.] [Inserted by Act 10 of 1997.]
