Section 7A(1) in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
(1)Subject to the provision of sub rule (2), a Tax Officer shall, suo motu or on an application by an operator in Form IV-A order the refund of the amount of tax and penalty (if any) paid by, or recovered from, the operator in excess of the amount due from him in that behalf. The refund order shall be made in Form IV-B.
