Section 18 in Bihar Motor Vehicles Taxation Act, 1994
18. Refund of tax.
(1)When any person has paid tax in respect of a motor vehicle, he shall be entitled to a refund in the following circumstances. -(a)Where an undertaking has been delivered under sub-section (1) of Section 17 in respect of such motor vehicle, which has not, in the opinion of taxing officer after due enquiry as prescribed, been found to be false, by the time the application for a refund is made, and the period specified in the said undertaking comprises any period for which tax has been paid in respect of such vehicle for each calendar month of the period for tax has been paid and which remained unexpired on the date of delivery of the said undertaking of an amount equal to one twelfth of the annual tax payable on such vehicle,(b)Where excess tax has been paid for any period due to over assessment made by the taxing officer or otherwise, the amount paid in excess of the amount payable, and(c)Where, after payment of tax in respect of vehicle, it is found that the vehicle is not subject to tax, the tax so paid:Provided that no such refund shall be made unless the person claiming the refund has made an application in that behalf to the concerned Taxing Officer within one year from the date on which the refund became due and every such refund shall be subject to such conditions as may be prescribed:Provided further that the Taxing Officer will be competent to sanction such refunds upto a limit prescribed and in a case of excess amount refer the matter to the State Transport Commissioner or to any officer authorised by the State Government.(2)Any amount due to be refunded under clause (a) or clause (b) of subsection (1) may, at the option of the applicant be adjusted towards the tax due for any subsequent period:Provided that, if any, tax or penalty due from the applicant in respect of any previous period remains outstanding, the amount to be refunded shall be adjusted first towards the outstanding dues and the balance, if any, shall be refunded.
