Section 10(2) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(2)When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Himachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another state, such person, shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund, for each complete month of the period for which such tax has been paid and during which the vehicle was removed from Himachal Pradesh, of an amount equal one twelfth of the annual tax payable in respect of such vehicle.
