Section 10(2) in Delhi Motor Vehicles Taxation Act, 1962
(2)When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Delhi before the expiry of the period for which the tax has been paid and taxed in another State or the registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund,-(a)In a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of Section 4, for each complete month of the period for which such tax has been paid, and during which the vehicle was removed from Delhi or such vehicle's registration is cancelled, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and(b)[ In a case where payment of tax has been made in accordance with a clause (b) of sub-section (2) of section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section 3] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.].
