(2)When any person who has paid one-time tax under clause (b) or clause (e) of sub-section (1) of Section 4 or lump sum tax under Section 4-C proves to the satisfaction of the Taxation Officer that the motor vehicle, in respect of which such tax has been paid, has been taken out of the State or has completely been destroyed or has been converted into a vehicle liable to pay less amount of tax shall be entitled to the refund of such tax on pro rata basis in the prescribed manner.
