Section 10(6) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(6)[ Where any person proves to the satisfaction of the taxation authority that the tax has been wrongly levied, charged and paid on a motor vehicle under this Act, the taxation authority shall refund the tax, so paid by him, after obtaining approval of the Commissioner.] [Inserted vide H.P. M.V. Taxation (Amendment) Act, 2004.]
