Section 14 in Tamil Nadu Motor Vehicles Taxation Rules, 1974
14. Conditions for refund of tax.
- No refund of tax shall be allowed unless the applicant satisfied the following conditions, namely:(a)Taxation licence shall be surrendered to the Regional Transport Officer concerned within three days from the date of issue of the licence in the case of refund of tax for the first month of the quarter/half year/year for which tax was paid and for any subsequent month or months within three days from the commencement of the month or within a reasonable period thereafter.(b)The non-use of tax vehicle shall be intimated in writing to the Regional Transport Officer concerned by Registered Post with acknowledgment due together with reasons for such non use and details of the place where the vehicle is garaged on or before the date of stoppage of the vehicle or within a reasonable period and shall thereafter surrender.(i)in the case of transport vehicles, the certificate of registration and permit; and(ii)in the case of the other motor vehicles, the tax token and where the documents are seized or retained by any authority, a certificate obtained from the [authority concerned] [Added by G.O. Ms. No. 330 Home (Transp. I), dated the 13th February 1990 (Sro A 36/90).] for having seized or retained the documents.[Provided that the conditions laid down this rule shall apply to a Motor Vehicle belonging to a S.T.U. subject to the condition that it shall produce an undertaking along with the application for refund that it will produce the documents referred to therein before the disposal of the refund application.] [Added by G.O. Ms. No. 330 Home (Transp. I), dated the 13th February 1990 (Sro A 36/90).]Explanation I. - If any question arises as to whether or not the documents were surrendered within a reasonable period after the specified date, the decision of the refunding authority or the appellate authority as the case may be, shall be final.Explanation II. - In case where the report regarding non-use of the vehicle has actually been given in person and received by the Regional Transport Officer, the fact that non-receipt of such report by Registered Post with acknowledgment due need not be adduced as a ground rejecting the claim for refund of tax.
