Section 5(4) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(4)(a)Where any motor car and omnibus (with seats upto 14 and not registered as transport vehicle) is registered in West Bengal and subsequently, removed from West Bengal on change of address, or where the registration of such motor vehicle is cancelled or where such motor vehicle is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after coming into force of this sub-section, the owner of such motor vehicle shall be entitled to claim refund at the rate specified in Part IC of Schedule IV.(b)Where any motor car and omnibus (with seats upto 14 and not registered as transport vehicle), already registered and for which one-time tax has been paid, and removed from West Bengal on change of address or the registration of the same has been cancelled or it is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988, the owner of the said vehicle shall be entitled to claim refund at the rate specified in Part II under the Schedule IV.
