Section 21(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1)[(a) Every person who is entitled to claim refund of additional tax under sub-section (2) of section 8, or one-time tax under sub-section (6) of section 9 or sub-section (3) of section 9A or sub-section (5) of section 9B, shall make such claim in plain paper to the Taxing Officer concerned and such application shall be accompanied by supporting evidence to show that certificate of registration and tax taken were surrendered] [[Clause (a) substituted by W.B. Act 8 of 1999 w.e.f. 22.07.1999. which was earlier as under :(a)Every person who is entitled to claim refund under sub-section (2) of section 8 or sub-section (6) of section 9, shall make such claim in such form and manner and before such authority as may be prescribed.]].(b)Where a Taxing Officer is satisfied that the certificate of registration and the tax token issued under section 14 in respect of a motor vehicle have been surrendered or that a motor vehicle has not been used or kept for use for a complete calendar month, he shall, on claim under sub-section (2) of section 8 or sub-section (6) of section 9, refund or remit for each such calendar month in respect of such motor vehicle one-twelfth of additional tax or onetime tax, as the case may be, payable for the year:Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or a motor vehicle plying for hire for the carriage of passengers [for hire or reward or otherwise] [Words inserted by W.B. Act 8 of 1999 w.e.f. 22.07.1999.], has not been used for any period in West Bengal by reason of its being removed and kept outside West Bengal during such period, the Taxing Officer shall not refund or remit in respect of such motor vehicle any portion of additional tax or one-time tax, as the case may be, for the quarterly period during which the motor vehicle is removed and kept outside West Bengal.(c)Where an excess additional tax or one-time tax has been paid for any period on account of over assessment by the Taxing Officer or otherwise, the amount paid in excess of the amount payable under this Act shall be refunded.(d)Where after the payment of additional tax or one-time tax in respect of a motor vehicle, it is found that the motor vehicle is not subject to any additional tax or one-time tax under the Act, the additional tax or one-time tax, as the case may be, so paid shall be refunded :Provided that no additional tax or one-time tax shall be refunded unless the person claiming refund has made an application in that behalf to the concerned Taxing Officer within one year form the date on which the additional tax or one-time tax, as the case may De, was paid, and every such refund shall be subject to such conditions as may be prescribed :Provided further that the Taxing Officer shall be competent to sanction refund up to such limit as may be prescribed. In the case of any amount which exceeds the prescribed limit, the Taxing Officer shall refer the matter to the Transport Department of the Government of West Bengal.
