Section 30 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
30. Refunds :-
(1)Where any tax has been paid under the provisions of this Act on goods proved to the satisfaction of the Taxation Officer to have been exported out of India, the amount thereof shall be refunded to such person and hi such manner and subject to such conditions as may be prescribed.(2)Where a lump sum payment of tax In respect of any vehicle has been made for any month by an operator under the provisions of section 12, and the vehicle has for a period of not less than seven continuous days in such month been rendered incapable of use due to a breakdown, accident or other cause beyond the operator's control, provided he has notified the Taxation Officer as soon as may be after the vehicle was so incapacitated and subject to his showing to the satisfaction of the Taxation Officer that it was so incapacitated, the operator shall be granted a refund of the proportionate amount of the said lump sum.
