Section 8(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)Whenever a motor vehicle ceases to be a motor vehicle of any description referred to in Schedule I, such portion of the additional tax shall be refundable on claim within fifteen days of such conversion as may seem to the taxing authority to be refundable, calculation being made on the basis of the period for which the vehicle bore the description of the motor vehicle referred to in Schedule I to come within the purview of additional tax under this Act.
