Section 30(2) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(2)Where a lump sum payment of tax In respect of any vehicle has been made for any month by an operator under the provisions of section 12, and the vehicle has for a period of not less than seven continuous days in such month been rendered incapable of use due to a breakdown, accident or other cause beyond the operator's control, provided he has notified the Taxation Officer as soon as may be after the vehicle was so incapacitated and subject to his showing to the satisfaction of the Taxation Officer that it was so incapacitated, the operator shall be granted a refund of the proportionate amount of the said lump sum.
