Section 9(5) in The Maharashtra Motor Vehicles Tax Act, 1958
(5)[ Where any refund of tax in respect or any vehicle is made under this section, the Taxation Authority shall cause entry of such refund to be made in the certificate of taxation and also of the lower rate, and the date from which, such lower rate is levied.] [Sub-Section (5) was added by Maharashtra 43 of 1969, Section 4(5).]
