Section 9(4)(a) in The Maharashtra Motor Vehicles Tax Act, 1958
(a)(i)such person for reason beyond his control is not able to surrender [* * * * *] [The words 'the tax token or' were deleted by Maharashtra 37 of 1972. Section 9(3)(a).] the certificate of taxation, and(ii)the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is clamed; [*] [The word 'or' was deleted by Maharashtra 22 of 1979, Section 7(a)(i).]