Section 6(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles (Amendment) Act, 2008
(2)If such one-time tax in respect of a battery operated motor vehicle has already been paid under the provision of sub-section (1) and the said battery operated motor vehicle is removed from West Bengal on change of address or on cancellation of registration, the owner of such battery operated motor vehicle shall be entitled to claim refund at the rate specified in Part II of Schedule VI.
