Section 9(4) in The Gujarat Motor Vehicles Tax Act, 1958
(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.
