Section 13 in Tamil Nadu Motor Vehicles Taxation Act, 1974
13. Refund of tax.
(1)Where the tax for any motor vehicle has been paid [for any quarter, half-year, year or the life time and the vehicle has not been used on any public road during the whole of that quarter, half-year, year or life time] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989 (Tamil Nadu Act 25 of 1989), which came into force on 1st April 1989.] or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable [on an application made within such period be refunded] [Inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).] subject to such conditions as may be specified in such notification.[(1-A) Where a life time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatsoever or the vehicle has been removed to any place outside the State of Tamil Nadu on account of transfer of ownership or change of address, a refund of the tax at such rate as may, from time to time, be notified by the Government, shall be payable on an application made within such period, as may be prescribed and subject to such conditions as may be specified in such notification:Provided that in the case of removal of a vehicle to any place outside the State of Tamil Nadu on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof for having effected such transfer of ownership or change of address.] [Inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989 (Tamil Nadu Act 25 of 1989), which came into force on 1st April 1989.](2)Where any tax is paid by mistake or in excess, such tax so paid or collected [shall, on an application made within such period, be refunded] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).] to such person in such manner and subject to such conditions as may be prescribed.(3)[ Where any penalty is paid or collected -(a)by mistake, or(b)in excess of, or(c)when such penalty is not due,the penalty so paid or collected shall be refunded to such person, in such manner and subject to such condition as may be prescribed.] [Sub-section (3) of section 13 was added by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1987 (Tamil Nadu Act 36 of 1987).](4)[ The amount so refundable in respect of a motor vehicle under this section may, on an application made in this behalf, be adjusted towards flu amount of tax payable for such vehicle, under this Act for any subsequent period.] [Sub-section (4) of section 13 was added by Tamil Nadu Act 54 of 1994, which came into force on 1st October 1991.]
