Section 12(4) in The Bombay Motor Vehicles Tax Rules, 1959
(4)[ If the Taxation Authority is satisfied that the motor vehicle in respect of which the refund is claimed is permanently removed out of the State or has ceased to exist, it shall grant refund for the whole of the unexpired portion if the period for which the tax was paid.] [Inserted by G.N. of 1.3.1973.]
