Section 9(6) in The Gujarat Motor Vehicles Tax Act, 1958
(6)[ Where a registered owner or any person in possession or control of a designated omnibus has paid tax at the annual rate or in monthly instalments of one-twelfth of the annual rate in respect of that designated omnibus and proves to the satisfaction of the Taxation Authority that -(a)that designated omnibus has not been used or kept for use for a continuous period of not less than one month (hereinafter referred to as "the period of non-use"), or(b)that designated omnibus has been taken out of the State for a continuous period of not less than fifteen days in a month-(i)in the case of (a), such owner or person shall be entitled to refund of an amount at the rate of one-twelfth of the annual rate of tax paid for each complete month of the period of non-use; and(ii)in the case of (b), such owner or period shall be entitled to refund of an amount equal to one day's tax of the monthly instalment of tax paid for each day of the period for which the designated omnibus is taken out of the State.]
