Section 7(5) in Karnataka Motor Vehicles Taxation Act, 1957
(5)[ Notwithstanding anything contained in this Act and the Rules made thereunder, no refund of tax shall be allowed in respect of vehicles classified as Vintage or Classic cars where the tax is paid for the life time of the vehicle as per sub-section (1) of Section 3 of the Act, either on removal of the vehicle to any other State on transfer of ownership or on change of address or on the cancellation of registration.] [Inserted by Act 10 of 1991 w.e.f. 1.4.1991]
