Section 17 in Tamil Nadu Motor Vehicles Taxation Rules, 1974
17. Appeal for refund of tax.
- Where any person is agreed by an order of a Regional Transport Officer refusing to refund the tax may, within thirty days from the date of receipt of such an order, appeal to the Deputy Transport Commissioner of the region concerned.[Provided that the Transport Commission shall have power to transfer any appeal from the file of a Deputy Commissioner of one region to the file of Deputy Commissioner of another resign if for any reason it is considered necessary in the interest of administration of natural justice.] [Added by G.O. Ms. No. 852 Home (Transport I), dated the 21st March 1980 (SRO A 134/80).]
