Section 10(6) in The Gujarat Motor Vehicles Tax Act, 1958
(6)Where the amount of tax is finally determined under sub-section (5), taking into consideration the amount paid by the fleet owner under subsection (3), the difference (if any) that may be due shall be paid by, or refunded to, the fleet owner in such manner, and within such time, as may be prescribed:Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally leviable in respect of vehicles which are certified by the Taxation Authority as not used for a period of one calendar month or more.
