Section 9B(5) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(5)If one-time tax in respect of a motor vehicle has already been paid under sub-section (2) or sub-section (3), and if the said motor vehicle is removed from West Bengal on change of address or on cancellation of registration, the owner of such motor vehicle shall be entitled to claim refund of such tax at the rate specified in Part II of Schedule IV.
