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[Cites 0, Cited by 0] [Section 9(4)] [Section 9] [Entire Act]

State of Gujarat - Subsection

Section 9(4)(b) in The Gujarat Motor Vehicles Tax Act, 1958

(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 his control; provided however that such application is made within such period as may be prescribed.