Section 14(2) in The M.P. Motoryan Karadhan Adhiniyam, 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.
