Section 13 in The Punjab Motor Vehicles Taxation Act, 1924
13. [ Refund and exemption.] [Substituted by Punjab Act No. 22 of 1993, Section 12.]
(1)When any person, who has paid the tax under Section 3 of Section 3-F, proves to the satisfaction of the Commissioner in the prescribed manner that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the exemption in respect of that tax and to the refund of an amount equal to one twelfth of the annual rate of tax paid in respect of such vehicle for each complete month for which such tax has been paid and an endorsement to the effect on the licence shall be made by the licensing Officer.(2)The Licensing Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.(3)The Government may, by general or special order and subject to such conditions, as may be specified, exempt any person or class of persons from the operation of all or any of the provisions of this Act, if in its opinion, such exemption would promote national or public interest.(4)Nothing in this Act shall apply to a motor vehicle used solely for the purpose of Agriculture.
