Section 10(3) in Delhi Motor Vehicles Taxation Act, 1962
(3)Where the rates of tax leviable under part B of Schedule I are increased [or as the case may be, decreased] [Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.] by notification in the official Gazette under sub-section (2) of section 3, the [Government] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.]may, from time to time, by the same notification or by a separate notification in the official Gazette, correspondingly increase the rates of refund payable under this section and the refund of tax payable, in respect of the vehicles registered on or after the date of such notification shall be at such increased rates.
