Section 9 in The Gujarat Motor Vehicles Tax Act, 1958
9. Refund of tax.
(1)[Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered] [This portion was substituted for the portion beginning with the words 'Where any person' and ending with the words 'have been surrendered' by Gujarat 17 of 1987, section 9(l)(a).] on the date specified in such certificate (herein referred to as "the said date"), such person shall, on an application made in that behalf, and subject to such conditions as the State Government may notify in this behalf in the Official Gazette, be entitled to a refund,-(a)where the tax has been paid in advance at the annual rate, then,-(i)in respect of a quarter or quarters which have not commenced before the said date, of a sum equal to the difference between the sum paid at the annual rate and the sum which would have been payable at the quarterly rate, for every quarter which has expired before the said date as also for the quarter in which [the certificate of taxation is surrendered] [These words were substituted for the words 'the tax token and certificate of taxation are surrendered', by Gujarat 17 of 1987, section 9(l)(b).], and(ii)in respect of any unexpired portion of a quarter, in accordance with the provisions of clause (b) of this sub-section as if he had paid the tax for that quarter at the quarterly rate:(b)where the tax has been paid in advance at the quarterly rate, then for each calendar month in the period for which the tax has been paid and which has not commenced on the said date, of a sum equal to one-twelfth of the annual rate of tax leviable in respect of such vehicle.(2)Where any person has paid the tax in advance [in respect of a motor vehicle, specified in the First Schedule] [These words were substituted for the words 'in respect of a motor vehicle' by Gujarat 17 of 1987, section 9(2).], he shall be entitled, on the production of a certificate signed by a Taxation Authority stating that an application for the registration of such vehicle has been refused, to a refund of the tax paid.(3)[Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate] [This portion was substituted for the portion beginning with the words 'Where a motor vehicle' and ending with the words 'at a lower rate' by Gujarat 17 of 1987, section 9(3)(a).], the person who has paid such tax shall be entitled on the production of a certificate signed by a Taxation Authority stating that the vehicle has been so altered or used and on the surrender of [***] [The words 'the tax token and' were deleted by Gujarat 17 of 1987, section 9(3)(b).] the certificate of taxation, to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1) and the amount of the tax leviable on such vehicle at the lower rate; [and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle.] [This portion was substituted for the portion beginning with the words 'and the Taxation Authority' and ending with the words 'in the certificate of taxation', by Gujarat 17 of 1987, section 9(3)(c).](4)Notwithstanding anything contained in sub-section (1), a person shall be entitled to a refund of the tax as provided in that sub-section on the production of a certificate signed by a Taxation Authority stating that such Authority is satisfied that-(a)(i)such person for reasons beyond his control, is not able to surrender [* * * * *] [The words 'the tax token or' were deleted by Gujarat 17 of 1987, section 9(4).] the certificate of taxation, and(ii)the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is claimed; or(b)(i)the vehicle in respect of which refund of the tax is claimed has not been used in any public place during the period for which such refund is claimed; and(ii)the application for refund could not be made for reasons beyond his control; provided however that such application is made within such period as may be prescribed.(4a)[ Where a person is entitled to a refund of tax under sub-section (1), (2), (3) or (4) and-(a)the amount of such refund exceeds the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority either the whole amount of refund or at his option the balance of the amount of refund remaining after deduction there from the amount of such tax, penalty or interest or the aggregate of any of them;(b)the amount of such refund is less than the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority the whole amount of refund or at his option the whole amount of refund shall be appropriated by the Taxation Authority towards payment of the amount of such tax, penalty or interest or the aggregate of any of them and the balance shall be recoverable from him.](5)[ Where a Taxation Authority is satisfied that-(a)for any reasons whatsoever-(i)a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or(ii)the registration of such motor vehicle is cancelled; or(b)such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First. Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.](6)[ Where a registered owner or any person in possession or control of a designated omnibus has paid tax at the annual rate or in monthly instalments of one-twelfth of the annual rate in respect of that designated omnibus and proves to the satisfaction of the Taxation Authority that -(a)that designated omnibus has not been used or kept for use for a continuous period of not less than one month (hereinafter referred to as "the period of non-use"), or(b)that designated omnibus has been taken out of the State for a continuous period of not less than fifteen days in a month-(i)in the case of (a), such owner or person shall be entitled to refund of an amount at the rate of one-twelfth of the annual rate of tax paid for each complete month of the period of non-use; and(ii)in the case of (b), such owner or period shall be entitled to refund of an amount equal to one day's tax of the monthly instalment of tax paid for each day of the period for which the designated omnibus is taken out of the State.]
