Section 7(2) in Karnataka Motor Vehicles Taxation Act, 1957
(2)When a motor vehicle in respect of which the tax has been paid is altered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1), on the surrender of the [taxation card] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] and the amount of the tax leviable on such vehicle at the lower rate.
