Section 7A in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
7A. [ Refund of excess payment. [Inserted by G.N. of 11.8.1967.]
(1)Subject to the provision of sub rule (2), a Tax Officer shall, suo motu or on an application by an operator in Form IV-A order the refund of the amount of tax and penalty (if any) paid by, or recovered from, the operator in excess of the amount due from him in that behalf. The refund order shall be made in Form IV-B.(2)No refund order under sub-rule (1) shall be made unless the Tax Officer is satisfied (regard being had to the record of the case or the application) that the refund of the tax and penalty (if any) is due to the operator.]
