Section 9(6A) in The Maharashtra Motor Vehicles Tax Act, 1958
(6A)[ Notwithstanding anything contained in sub-sections (1) and (3), where a [motor vehicle] [Sub-Section (6A) was substituted by Mahrashtra 16 of 1995, Section 9(2).] in respect of which tax has been paid under [sub-section [(1C), (1D), (1E) or (1F)] [These words were substituted for the words, brackets, figures and letters 'sub-section (1C) or, as the case may be, under sub-section (10)' by Maharashtra 2 of 1998, Section 7(e)(ii).] as the case be,] of section 3 is altered or used in such a manner as to cause it to become a [motor vehicle] [These words were Substituted for the words 'motor cycle, tricycle, motor car or omni bus' by Maharashtra 2 of 1988, Section 7(e)(i).] in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled, on surrender of certificate of tax to a refund of a sum equal to the difference between the amount of one time tax that would have been payable in respect of such [motor vehicle] [These words were Substituted for the words 'motor cycle, tricycle, motor car or omni bus' by Maharashtra 2 of 1988, Section 7(e)(i).], had the change of use not been effected to quality it for tax at lower rate, on the date of such use, and amount of tax leviable on the date of such change of use on such [motor vehicle] [These words were Substituted for the words 'motor cycle, tricycle, motor car or omni bus' by Maharashtra 2 of 1988, Section 7(e)(i).] at the lower rates; and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation.]
