Section 14 in The Bombay Motor Vehicles Tax Rules, 1959
14. [ Payment of refund. [Substituted by G.N. of 20.10.1965.]
- Any person, to whom a certificate in Form 'ET', has been issued under Rule 13 shall, on presentation of parts II and III of the certificate at the State Bank of India, the Reserve Bank of India or any other bank conducting the cash business of the State Government, within ninety days from the date of its issue or from the date or signification of any subsequent renewal of the certificate by the Taxation Authority, be entitled to have the refund of the sum mentioned therein Part III of the certificate shall be returned by the bank branded with "P Stamp" to the Taxation Authority, after encashment of the certificate of refund.]
