Section 14(1) in The M.P. Motoryan Karadhan Adhiniyam, 1991
(1)Where-(i)the tax for any motor vehicle has been paid for any [month, quarter, half year or year] [Substituted by M.P. Act No. 10 of 1993 (w.e.f. 10-10-1992).] and the motor vehicle has not been used during the whole of that [month, quarter, half year or year] [Substituted by M.P. Act No. 10 of 1993 (w.e.f. 10-10-1992).] or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or(ii)the vehicle has been so altered as to entitle the owner lo the refund of a portion of tax already paid, a refund of the tax shall be payable at such rates and subject to such condition as may be prescribed :[Provided that if for reasons to be prescribed by the State Government, it has not been possible to operate a public service vehicle covered by a regular permit on the route, the refund of tax may be made for a period less than a month to such extent and on such teams and conditions as may be prescribed.] [Inserted by M.P. Act No. 26 of 1991.]
