Section 4(1)(b) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957

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State of Jammu-Kashmir - Subsection

Section 4(1)(b) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957

(b)Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than [two months] [Substituted by Act No. XIX of 1962.], a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable subject to such conditions as may be specified in such notification.

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State of Jammu-Kashmir - Subsection

Section 4(1)(b) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957