Section 9(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)Where any person has paid the tax in advance [in respect of a motor vehicle, specified in the First Schedule] [These words were substituted for the words 'in respect of a motor vehicle' by Gujarat 17 of 1987, section 9(2).], he shall be entitled, on the production of a certificate signed by a Taxation Authority stating that an application for the registration of such vehicle has been refused, to a refund of the tax paid.
