Section 9A(3) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(3)If one-time tax in respect of a motor cycle has already been paid under sub-section (1) and if the said motor cycle is removed from West Bengal on change of address or on cancellation of registration, the owner of the said motor cycle shall be entitled to claim refund at the rate specified in Part II of Schedule III.
