Section 7 in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
7. Refund of tax. -
The prescribed authority shall, in the prescribed manner, refund to an operator applying in this behalf any amount of tax which he paid in excess of the amount due from him :Provided that no refund shall be made unless the claim for refund is made within six months from the date of payment or from the date of the order giving rise to such refund.
