Section 14 in The M.P. Motoryan Karadhan Adhiniyam, 1991
14. Refund of tax.
(1)Where-(i)the tax for any motor vehicle has been paid for any [month, quarter, half year or year] [Substituted by M.P. Act No. 10 of 1993 (w.e.f. 10-10-1992).] and the motor vehicle has not been used during the whole of that [month, quarter, half year or year] [Substituted by M.P. Act No. 10 of 1993 (w.e.f. 10-10-1992).] or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or(ii)the vehicle has been so altered as to entitle the owner lo the refund of a portion of tax already paid, a refund of the tax shall be payable at such rates and subject to such condition as may be prescribed :[Provided that if for reasons to be prescribed by the State Government, it has not been possible to operate a public service vehicle covered by a regular permit on the route, the refund of tax may be made for a period less than a month to such extent and on such teams and conditions as may be prescribed.] [Inserted by M.P. Act No. 26 of 1991.](2)Where the life time tax has been paid under the first proviso of sub-section (1) of Section 3 in respect of a motor vehicle specified therein, the owner shall be entitled to a refund of the balance amount of life time lax after deducting the amount of tax that would have been payable under First Schedule if he proves to the satisfaction of the Taxation Authority that such motor vehicle has been-(a)permanently removed out of the Stale and it has been brought on the record of the Taxation Authority of any other Stale; or(b)destroyed or rendered permanently incapable of use and its certificate of registration has been cancelled under the Motor Vehicles Act, 1988 and such motor vehicle has not been used in the State; or(c)converted or used as a transport vehicle and the owner of such a motor vehicle has become liable to pay tax as applicable to such transport vehicle under sub-section (1) of Section 3.(3)If the refund entitled under sub-section (2) is not made within one month of making an application for refund alongwith the required proof, the owner shall be entitled to receive interest on the amount of refund at such rate as the State Government may from time to lime, by notification, specify.
