Refund of tax.

§9

Summary

1[(1) Where any tax is paid in advance for any period in respect of a motor vehicle and where the registered owner surrenders to the Taxation Authority 2[the certificate of taxation issued in respect of such vehicle declaring that he will not, during the whole or part of the unexpired portion of the period for which tax has been paid] use or keep for use in any public place in the State the motor vehicle from the date specified in the declaration, such owner shall, on application made in that behalf, and subject to such conditions (if any), as may be prescribed 3[and on production of a certificate of non-use of the vehicle issued by the Taxation Authority] be entitled to a refund of a sum equal to one-twelfth the annual rate of tax levied in respect of such vehicle for every 4[completed period of thirty days irrespective of whether such period falls in one calendar month or not.] 5* * (2) Where any person has paid the tax in advance in respect of a motor vehicle, he shall be entitled, on the production of a certificate signed by 6[the Registering Authority stating that the application for the registration of such vehicle has been refused, or the registration thereof has been suspended or cancelled or, to a refund of the tax in full or, as the case may be, for the period for which the registration of such vehicle is suspended or stands cancelled in accordance with the provisions of sub-section (1)]. (3) Where a motor vehicle in respect of which the tax has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled 7* * * * on the surrender of 8* * * * the certificate of taxation, to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1) and the amount of the tax leviable on such vehicle at the lower rate; and the Taxation Authority 9* * * * * shall cause an entry of such refund to be made in the certificate of taxation. (4) Notwithstanding anything contained in sub-section (1) a person shall be entitled to a refund of the tax as provided in that sub-section 10[if the Taxation Authority is satisfied that]- (a) (i) such person for reason beyond his control is not able to surrender 11* * * * * * the certificate of taxation, and (ii) the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is claimed; 12* (b) (i) the vehicle in respect of which refund of the tax is claimed has not been used in any public place during the period for which such refund is claimed, and (ii) the application for refund could not be made for reasons beyond its control; provided however that such application is made within such period as may be prescribed. 13* * * * * * * * 14[(4A) Where a registered owner or any person having possession or control of a motor vehicle has paid tax in excess of the amount due from him, the Taxation Authority shall, after ascertaining that no arrears of tax in respect of such vehicle for any period are due from such registered owner or person, refund the excess amount to such registered owner or person : Provided that if such registered owner or person sends an intimation in writing to the Taxation Authority that the amount refundable to him or any portion thereof should be appropriated towards payment of tax in respect of the vehicle for any future period specified in such intimation and submits the certificate of taxation for recording therein such payment of the tax, the Taxation Authority shall, after due verification made for the purpose, cause an entry under his signature to be made in the certificate of taxation and shall specify therein the future period in respect of which the refundable amount or, as the case may be, the portion thereof has been appropriated for payment of tax and shall refund the balance, if any, remaining after such appropriation to such owner or person.] 15[(5) Where any refund of tax in respect of any vehicle is made under this section, the Taxation Authority shall cause entry of such refund to be made in the certificate of taxation and also of the lower rate, and the date from which, such lower rate is levied.] 16[(6) Notwithstanding anything contained in sub-section (1), where a tax has been paid under sub-section 17[(1C), (1D), (1E) or (1F)] of section 3, a registered owner shall be entitled to refund of tax at the rate specified in the Second Schedule, or as the case may be, Third Schedule in case of,- (a) removal of motor vehicle to any other State on transfer of ownership or change of address; or (b) suspension or cancellation of registration of motor vehicle on account of scrapping of it due to accident or any other reason : Provided that, the refund of tax shall be granted by the Taxation Authority,- (i) in case of removal of motor vehicle outside the State of Maharashtra on transfer of ownership or on change of address, only on production of sufficient proof of its transfer outside the State of Maharashtra; and (ii) in the case of scrapping of motor vehicle only on production of a certificate from the insurance company or any other sufficient documentary evidence that it is beyond repair and cannot be used again.] 18[(6A) Notwithstanding anything contained in sub-sections (1) and (3), where a 19[motor vehicle] in respect of which tax has been paid under 20sub-section 21[(1C), (1D), (1E) or (1F)] as the case may be,] of section 3 is altered or used in such a manner as to cause it to become a 22[motor vehicle] in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled, on surrender of certificate of tax to a refund of a sum equal to the difference between the amount of one time tax that would have been payable in respect of such 23[motor vehicle], had the change of use not been effected to qualify it for tax at lower rate, on the date of such use, and amount of tax leviable on the date of such change of use on such 24[motor vehicle] at the lower rates; and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation.] 25[(7) Without prejudice to the provisions of sub-section (6), the provisions of sub-sections (1), (2), (4), (4A) and (5) shall apply in the case of refund of tax, paid under sub-sections 26[(1C), (1D), (1E) or, as the case may be, (1F)] of section 3 for temporary non-use of motor vehicle with the following modifications, that is to say- (a) in sub-section (1),- (i) for the words "in advance for any period" the words, brackets, figures and letters "under sub-sections 27[(1C), (1D), (1E) or, as the case may be, (1F)] of section 3" shall be substituted; (ii) for the portion beginning with the words "a sum" and ending with the words "not commenced", the following shall be substituted, namely :- "tax at the rates specified in the Second Schedule or, as the case may be, the Third Schedule, for every complete quarter"; (iii) the following Explanation and the proviso shall be inserted, namely :- "Explanation.- For the purpose of this sub-section, the expression "quarter" means a period of three calendar months commencing on the 1st day of the month following the month in which the intimation of non-use of the motor vehicle is given by the owner to the Taxation Authority : Provided that a person shall be entitled to a refund of tax for such non-use in respect of a motor vehicle- (i) for the same period either under this sub-section or under sub-section (6), as the case may be, but not under both the sub-sections ; (ii) if the total amount of such refund of tax claimed and received from time to time, does not exceed the amount of one time tax paid in respect of such motor vehicle." ; (b) in sub-section (2), for the words "tax in advance" the words "one time tax" shall be substituted ; (c) in sub-section (4A), the proviso shall be deleted ; (d) in sub-section (5), the words "and also the lower rate and the date from which such lower rate is levied" shall be deleted.] 28* * * * * * * * *

1[(1) Where any tax is paid in advance for any period in respect of a motor vehicle and where the registered owner surrenders to the Taxation Authority 2[the certificate of taxation issued in respect of such vehicle declaring that he will not, during the whole or part of the unexpired portion of the period for which tax has been paid] use or keep for use in any public place in the State the motor vehicle from the date specified in the declaration, such owner shall, on application made in that behalf, and subject to such conditions (if any), as may be prescribed 3[and on production of a certificate of non-use of the vehicle issued by the Taxation Authority] be entitled to a refund of a sum equal to one-twelfth the annual rate of tax levied in respect of such vehicle for every 4[completed period of thirty days irrespective of whether such period falls in one calendar month or not.] 5* * (2) Where any person has paid the tax in advance in respect of a motor vehicle, he shall be entitled, on the production of a certificate signed by 6[the Registering Authority stating that the application for the registration of such vehicle has been refused, or the registration thereof has been suspended or cancelled or, to a refund of the tax in full or, as the case may be, for the period for which the registration of such vehicle is suspended or stands cancelled in accordance with the provisions of sub-section (1)]. (3) Where a motor vehicle in respect of which the tax has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled 7* * * * on the surrender of 8* * * * the certificate of taxation, to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1) and the amount of the tax leviable on such vehicle at the lower rate; and the Taxation Authority 9* * * * * shall cause an entry of such refund to be made in the certificate of taxation. (4) Notwithstanding anything contained in sub-section (1) a person shall be entitled to a refund of the tax as provided in that sub-section 10[if the Taxation Authority is satisfied that]- (a) (i) such person for reason beyond his control is not able to surrender 11* * * * * * the certificate of taxation, and (ii) the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is claimed; 12* (b) (i) the vehicle in respect of which refund of the tax is claimed has not been used in any public place during the period for which such refund is claimed, and (ii) the application for refund could not be made for reasons beyond its control; provided however that such application is made within such period as may be prescribed. 13* * * * * * * * 14[(4A) Where a registered owner or any person having possession or control of a motor vehicle has paid tax in excess of the amount due from him, the Taxation Authority shall, after ascertaining that no arrears of tax in respect of such vehicle for any period are due from such registered owner or person, refund the excess amount to such registered owner or person : Provided that if such registered owner or person sends an intimation in writing to the Taxation Authority that the amount refundable to him or any portion thereof should be appropriated towards payment of tax in respect of the vehicle for any future period specified in such intimation and submits the certificate of taxation for recording therein such payment of the tax, the Taxation Authority shall, after due verification made for the purpose, cause an entry under his signature to be made in the certificate of taxation and shall specify therein the future period in respect of which the refundable amount or, as the case may be, the portion thereof has been appropriated for payment of tax and shall refund the balance, if any, remaining after such appropriation to such owner or person.] 15[(5) Where any refund of tax in respect of any vehicle is made under this section, the Taxation Authority shall cause entry of such refund to be made in the certificate of taxation and also of the lower rate, and the date from which, such lower rate is levied.] 16[(6) Notwithstanding anything contained in sub-section (1), where a tax has been paid under sub-section 17[(1C), (1D), (1E) or (1F)] of section 3, a registered owner shall be entitled to refund of tax at the rate specified in the Second Schedule, or as the case may be, Third Schedule in case of,- (a) removal of motor vehicle to any other State on transfer of ownership or change of address; or (b) suspension or cancellation of registration of motor vehicle on account of scrapping of it due to accident or any other reason : Provided that, the refund of tax shall be granted by the Taxation Authority,- (i) in case of removal of motor vehicle outside the State of Maharashtra on transfer of ownership or on change of address, only on production of sufficient proof of its transfer outside the State of Maharashtra; and (ii) in the case of scrapping of motor vehicle only on production of a certificate from the insurance company or any other sufficient documentary evidence that it is beyond repair and cannot be used again.] 18[(6A) Notwithstanding anything contained in sub-sections (1) and (3), where a 19[motor vehicle] in respect of which tax has been paid under 20sub-section 21[(1C), (1D), (1E) or (1F)] as the case may be,] of section 3 is altered or used in such a manner as to cause it to become a 22[motor vehicle] in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled, on surrender of certificate of tax to a refund of a sum equal to the difference between the amount of one time tax that would have been payable in respect of such 23[motor vehicle], had the change of use not been effected to qualify it for tax at lower rate, on the date of such use, and amount of tax leviable on the date of such change of use on such 24[motor vehicle] at the lower rates; and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation.] 25[(7) Without prejudice to the provisions of sub-section (6), the provisions of sub-sections (1), (2), (4), (4A) and (5) shall apply in the case of refund of tax, paid under sub-sections 26[(1C), (1D), (1E) or, as the case may be, (1F)] of section 3 for temporary non-use of motor vehicle with the following modifications, that is to say- (a) in sub-section (1),- (i) for the words "in advance for any period" the words, brackets, figures and letters "under sub-sections 27[(1C), (1D), (1E) or, as the case may be, (1F)] of section 3" shall be substituted; (ii) for the portion beginning with the words "a sum" and ending with the words "not commenced", the following shall be substituted, namely :- "tax at the rates specified in the Second Schedule or, as the case may be, the Third Schedule, for every complete quarter"; (iii) the following Explanation and the proviso shall be inserted, namely :- "Explanation.- For the purpose of this sub-section, the expression "quarter" means a period of three calendar months commencing on the 1st day of the month following the month in which the intimation of non-use of the motor vehicle is given by the owner to the Taxation Authority : Provided that a person shall be entitled to a refund of tax for such non-use in respect of a motor vehicle- (i) for the same period either under this sub-section or under sub-section (6), as the case may be, but not under both the sub-sections ; (ii) if the total amount of such refund of tax claimed and received from time to time, does not exceed the amount of one time tax paid in respect of such motor vehicle." ; (b) in sub-section (2), for the words "tax in advance" the words "one time tax" shall be substituted ; (c) in sub-section (4A), the proviso shall be deleted ; (d) in sub-section (5), the words "and also the lower rate and the date from which such lower rate is levied" shall be deleted.] 28* * * * * * * * *

← Previous Section Next Section →

Explore this Chapter