Section 9(7) in The Maharashtra Motor Vehicles Tax Act, 1958
(7)[ Without prejudice to the provisions of sub-section (6), the provisions of sub-sections (1), (2), (4), (4A) and (5) shall apply in the case of refund of tax, paid under sub-sections [(1C), (1D), (1E) or, as the case may be (1F)] [Sub-section (7) was substituted by Maharashtra 2 of 1998, Section 7(d).] of section 3 for temporary non-use of motor vehicle with the following modifications, that is to say-(a)in sub-section (1),-(i)for the words "in advance for any period" the words, brackets, figures and letters "under sub-sections [(1C), (1D), (1E) or as the case may be (1F)] [These brackets, figures, letters and words were substituted for the brackets, figures, letters and words '(1C), (1D) or, as the case may be (IE)' by Maharashtra 12 of 2010, Section 4(c), (w.e.f. 29-4-2010).] of section 3" shall be substituted;(ii)for the portion beginning with the words "a sum" and ending with the words "not commenced", the following shall be substituted, namely:-"tax at the rates specified in the Second Schedule or, as the case may be, the Third Schedule, for every complete quarter";(iii)the following Explanation and the proviso shall be inserted, namely:-"Explanation. - For the purpose of this sub-section, the expression "quarter" means a period of three calendar months commencing on the 1st day of the month following the month in which the intimation of non-use of the motor vehicle is given by the owner to the Taxation Authority;Provided that a person shall be entitled to a refund or tax for such non-use in respect of a motor vehicle-(i)for the same period either under this sub-section or under sub-section (6), as the case may be, but not under both the sub-section;(ii)if the total amount of such refund of tax claimed and received from time to time, does not exceed the amount of one time tax paid in respect of such motor vehicle."(b)in sub-section (2), for the words "tax in advance" the words "one time tax" shall be substituted;(c)in sub-section (4A), the proviso shall be deleted;(d)in sub-section (5), the words "and also the lower rate and the date from which such lower rate is levied" shall be deleted.]
