Section 9(4) in The Maharashtra Motor Vehicles Tax Act, 1958
(4)Notwithstanding anything contained in sub-section (1) a person shall be entitled to a refund or the tax as provided in that sub-section [if the Taxation Authority is satisfied that] [These words were substituted for the words 'on the production of a certificate signed by Taxation Authority stating that such authority is satisfied that' by Maharashtra 43 1960, Section 4(4)(a).]-(a)(i)such person for reason beyond his control is not able to surrender [* * * * *] [The words 'the tax token or' were deleted by Maharashtra 37 of 1972. Section 9(3)(a).] the certificate of taxation, and(ii)the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is clamed; [*] [The word 'or' was deleted by Maharashtra 22 of 1979, Section 7(a)(i).](b)(i)the vehicle in respect of which refund of the tax is claimed has not been used in any public place during the period for which such refund is claimed, and(ii)the application for refund could not be made for reasons beyond its control; provided however that such application is made within such period as may be prescribed.[* * * * * * * *] [The word 'or', clause (c) and the two provisos below clause (c) were deleted by Maharashtra 22 of 1979, Section 7(a)(ii)iiii) and (iv).]
