Section 9(6) in The Maharashtra Motor Vehicles Tax Act, 1958
(6)[ Notwithstanding anything contained in sub-section (1), where a tax has been paid under sub-section [(1C), (1D), (1E) or (1F)] [Sub-section (6) was substituted by Maharashtra 2 of 1998, Section 7(b).] of section 3, a registered owner shall be entitled to refund of tax at the rate specified in the Second Schedule, or as the case may be, Third Schedule in case of,-(a)removal of motor vehicle to any other State on transfer of ownership or change of address; or(b)suspension or cancellation of registration of motor vehicle on account of scrapping of it due to accident or any other reason:Provided that, the refund of tax shall be granted by the Taxation Authority,-(i)in case of removal of motor vehicle outside the State of Maharashtra on transfer of ownership or on change or address, only on production of sufficient proof or its transfer outside the State of Maharashtra; and(ii)in the case of scrapping or motor vehicle only on production of a certificate from the insurance company or any other sufficient documentary evidence that it is beyond repair and cannot be used again.]
