Section 9(3) in The Maharashtra Motor Vehicles Tax Act, 1958
(3)Where a motor vehicle in respect of which the tax has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled [* * * *] [The words 'on the productions of a certificate signed by a Taxation Authority stating that the vehicle has been so altered or used and' were deleted by Maharashtra 43 of 1969, Section 4(3).] on the surrender of [* * * *] [The words 'the tax token and' were deleted by Maharashtra 37 of 1972, Section 9(2)(a).] the certificate of taxation, to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1) and the amount of the tax leviable on such vehicle at the lower rate; and the Taxation Authority [* * * * *] [The words 'shall issue to the registered owner', or person who has possession or control of the vehicle a fresh tax token in place of the original token and were deleted by Maharashtra 37 of 1972, Section 9(2)(b).] shall cause an entry of such refund to be made in the certificate of taxation.
