Section 13(1) in The Punjab Motor Vehicles Taxation Act, 1924
(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.
