Section 12(5) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(5)The owner of a motor vehicle other than a transport vehicle, in respect whereof one-time tax has been paid under this Act shall be entitled to refund of such tax at the rate specified in part "B" of the second schedule on the ground that he has, after payment of such tax, paid tax in respect of such vehicle under nay enactment relating to any tax on motor vehicles in any other State or Union Territory as a consequence of such vehicle having been brought over permanently to such other State or Union Territory or that such motor vehicle has been converted in to a transport vehicle or that the registration of such motor vehicle has been cancelled.
