Section 6 in Kerala Motor Vehicles Taxation Act, 1976
6. Refund of tax.
-[(1)] [Renumbered by Act 3 of 1989.] Where the tax for any motor vehicle has been paid [for any period specified in section 4] [Substituted by Act 7 of 1993.] and the vehicle has not been used or kept for use during the whole or [that period] [Substituted by Act 7 of 1993.] or a continuous part thereof, not being less than one month 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.](2)[ Notwithstanding anything contained in this Act, a registered owner who has paid tax for a year or more shall be entitled to refund of tax such rates as may be prescribed on cancellation of the registration of the vehicle or removal of the vehicle to any place outside the State on account of transfer of ownership or change of address.] [Inserted by Act 10 of 1997.]
