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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Bihar - Subsection

Section 18(1)(a) in Bihar Motor Vehicles Taxation Act, 1994

(a)Where an undertaking has been delivered under sub-section (1) of Section 17 in respect of such motor vehicle, which has not, in the opinion of taxing officer after due enquiry as prescribed, been found to be false, by the time the application for a refund is made, and the period specified in the said undertaking comprises any period for which tax has been paid in respect of such vehicle for each calendar month of the period for tax has been paid and which remained unexpired on the date of delivery of the said undertaking of an amount equal to one twelfth of the annual tax payable on such vehicle,