Section 9(6)(b) in The Gujarat Motor Vehicles Tax Act, 1958

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State of Gujarat - Subsection

Section 9(6)(b) in The Gujarat Motor Vehicles Tax Act, 1958

(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.]

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State of Gujarat - Subsection

Section 9(6)(b) in The Gujarat Motor Vehicles Tax Act, 1958