State Act

THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984 (No. 5 of 1984) as amended

(12) (1) When any person who has paid the tax in respect of a motor vehicle produces before the Taxation Officer a certificate signed by the registering authority stating that the token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual- tax payable in respect of such vehicle. (2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Arunachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another State, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed be entitled to a refund for each complete month of the period of which such tax has been paid and during which the vehicle was removed from Arunachal Pradesh of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle.