Section 10(1) in Delhi Motor Vehicles Taxation Act, 1962
(1)When any person who has paid the tax in respect of a motor vehicle produces before the taxation authority a certificate sighed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund,-(a)In a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of section 4, for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and(b)[In a case where payment of tax has been made in accordance with clause (b) of sub-section(2) of section 4, at the rate specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section 3] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.].
