Section 9(5) in The Gujarat Motor Vehicles Tax Act, 1958
(5)[ Where a Taxation Authority is satisfied that-(a)for any reasons whatsoever-(i)a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or(ii)the registration of such motor vehicle is cancelled; or(b)such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First. Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.]
