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[Cites 0, Cited by 0] [Section 14] [Entire Act]

State of Madhya Pradesh - Subsection

Section 14(5) in The M.P. Motoryan Karadhan Rules, 1991

(5)The refund of tax shall be payable at the following rates :-
  (a) In case of a motor vehicle not used during the quarter,half year or year or a part thereof :  
(i) Where the vehicle is not used for the whole of the quarter,half year or year for which the tax has been paid. 100 per cent.
(ii) Where the vehicle is not used for any full month or months ofa quarter, half year or year for which the lax has been paid. No. of months of non-use/No. of months for which the tax waspaid x 100%
  (b) In ease where a vehicle after having paid tax for aquarter, subsequently attracts liability for the payment of alower rate of tax due to alteration etc. :-
(i) for a period of one month (Amount of tax paid minus the quarterly rate of tax due hadthe vehicle been liable to the lower rate of tax from thebeginning of the quarter) x 1/3.
(ii) for a period of two months (Amount of tax paid minus the quarterly rate of tax due hadthe vehicle been liable for the lower rate of tax from thebeginning of the quarter) x 2/3
(c) In case where life time tax has been paid As laid down in sub-section (2) of Section 14.
[(d-1) [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.] In case of non-use of permit as per Rule 12. (Amount of tax paid for the month minus lower slab of taxapplicable to the vehicle due to non-use of permit) X Admissibledays of non-use of permit during the month/No. of total days inthe month.
(d-2) In case of non-operation of route as per Rule 13. (Amount of tax paid for the month minus lower slab of taxapplicable to the vehicle due to non operation of the route) XAdmissible non-operation days during the month/No. of total daysin the month.]
(e) In case of amount paid by mistake or in excess Full amount paid by mistake or in excess, which is notpayable :
Provided that no refund shall be granted-
(a)if the application for refund is not presented within two months of the expiry of the period in respect of which a refund is claimed on account of non-use of motor vehicle;
(b)if the application for refund is not presented within two months from the date on which the owner became entitled lo a lower rate of tax;
(c)if the application for refund of life lime tax is not presented within two months from the date on which the motor vehicle is permanently removed from the State, destroyed or converted or used as a transport vehicle;
(d)if the application for refund under the proviso lo sub-section (1) of Section 14 of the Act is not presented within two months from the commencement of non-operation of motor vehicle on the route;
(e)if the application for refund of lax paid by mistake or in excess is not made within three years, from such payment;
(f)in case of a motor vehicle other than a transport vehicle, if the period during which the motor vehicle remained in non-use is less than a quarter;
(g)[ in case of a transport vehicle, if the period during which the motor vehicle remained in non-use as per Rule 11, is less than a month.] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.]
(h)in case where tax is paid after its non-payment is detected or after the commencement of proceeding for its recovery by issue of a show cause notice or a notice of demand.
(i)in respect of a motor vehicle tor a period during which it was detained for contravention of any law', order or regulation prohibiting or regulating the transport of goods or passengers or persons;
(j)in case the owner fails to produce the evidence as to the condition laid down in clause (a), (b) or (c) of sub-section (2) of Section 14 of the Act to the satisfaction of the Taxation Authority;
(k)in case of tax paid for a temporary permit issued under Section 87 or special permit issued under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988, except when the permit itself is cancelled or suspended by the Authority, Tribunal or a Court.