State Act

The Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax Act, 1974

9. Refund of tax. — (1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the Taxation Authority that the vehicle has not been used during the whole of that period or a continuous part thereof not being less than one calendar month, a refund shall be made of such portion of the tax subject to such conditions as may be prescribed. 33[Provided that such a refund shall be made only after adjusting the amount of refund towards the tax payable in the succeeding year.] (2) Where a motor vehicle in respect of which the tax has been paid is altered in such a manner as to cause it to become a vehicle in respect of which a tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a Registering Authority stating that the vehicle has been so altered 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), on the surrender of the tax token and the amount of tax liable on such vehicle at the lower rate. 34[(3) Notwithstanding anything contained in sub-sections (1) and (2), on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, where tax has been paid for non-transport vehicles under sub-section (4) of Section 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases of— (i) cancellation of registration of vehicles on account of scrapping of such vehicle due to accident or other cause, or removal of the vehicle to any other State or Union territory on account of transfer of ownership or change of address; (ii) temporary non-use of vehicle.]