Section 9(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)[Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered] [This portion was substituted for the portion beginning with the words 'Where any person' and ending with the words 'have been surrendered' by Gujarat 17 of 1987, section 9(l)(a).] on the date specified in such certificate (herein referred to as "the said date"), such person shall, on an application made in that behalf, and subject to such conditions as the State Government may notify in this behalf in the Official Gazette, be entitled to a refund,-(a)where the tax has been paid in advance at the annual rate, then,-(i)in respect of a quarter or quarters which have not commenced before the said date, of a sum equal to the difference between the sum paid at the annual rate and the sum which would have been payable at the quarterly rate, for every quarter which has expired before the said date as also for the quarter in which [the certificate of taxation is surrendered] [These words were substituted for the words 'the tax token and certificate of taxation are surrendered', by Gujarat 17 of 1987, section 9(l)(b).], and(ii)in respect of any unexpired portion of a quarter, in accordance with the provisions of clause (b) of this sub-section as if he had paid the tax for that quarter at the quarterly rate:(b)where the tax has been paid in advance at the quarterly rate, then for each calendar month in the period for which the tax has been paid and which has not commenced on the said date, of a sum equal to one-twelfth of the annual rate of tax leviable in respect of such vehicle.
