Section 7(3) in Karnataka Motor Vehicles Taxation Act, 1957
(3)[ Notwithstanding anything contained in sub-sections (1) and (2), where tax has been paid under sub-section (3) of section 4, the registered owner who has paid such tax shall be entitled to a refund of tax at the rate specified in [[Part C, Part CC, Part C1, Part C2, Part C3, Part C4 and Part C5] [Sub-sections (3) and (4) Inserted by Act 8 of 1986 w.e.f. 1.4.1986] as the case may be] of the schedule in the case of,-(i)removal of the vehicle to any other State on transfer of ownership or change of address; or(ii)cancellation of registration of vehicle on account of scrapping of such vehicle due to accidents or other causes:Provided that in the case of removal of vehicle outside the State of Karnataka on transfer of ownership or on change of address the refund of tax will be considered only after receipt of proof for having effected the transfer of ownership or change of address.[provided further that the registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled for a refund of tax, unless the tax is paid in full.] [Deemed to have been Inserted by Act 38 of 2010 w.e.f.1.4.2010]
