Section 8(6) in The M.P. Motoryan Karadhan Rules, 1991
(6)The tax paid under sub-item (b) of item-V of the First Schedule and additional sum paid under sub-rule (4) of Rule 10 shall not be refundable, but where a Vehicle covered by an authorisation is replaced by another vehicle after obtaining the permission of the Authority granting permit, the tax already paid shall be deemed to have been paid for the replaced vehicle for the period following the date on which the vehicle is replaced.
