Section 13(9) in The M.P. Motoryan Karadhan Rules, 1991
(9)The refund of tax under proviso to sub-section (1) of Section 14 of the Act shall be limited to thirty days in a year :Provided that no refund shall be admissible under the said proviso to a permit holder who operates a reserve stage carriage on the route in a case covered under clause (iii) of sub-rule (2) :[Provided further that in a case falling under sub-rule (2) of Rule 13-a, if the Taxation Authority after an enquiry is satisfied that the non-molorability of part route has continued tor a period exceeding thirty days, it may allow refund of tax for the full period during which the part route remained non-motorable :Provided also that refund of tax for a period exceeding 120 days in a case falling under sub-rule (2) of Rule 13-A shall be allowed with the prior approval of Deputy Transport Commissioner/Transport Commissioner.] [Inserted by Notification No. 22-27-93-VIII, dated 8-6-1993.]
