Section 12
(1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to 7 [one third of the quarterly tax or one twelfth of the yearly tax] payable in respect of such vehicle for each 8 [thirty days] of such period for which such tax has been paid :
12. (1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to 7 [one third of the quarterly tax or one twelfth of the yearly tax] payable in respect of such vehicle for each 8 [thirty days] of such period for which such tax has been paid :
Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration the token if any, issued in respect of the vehicle and the permit, if any to the Taxation Officer, before the period for which such refund is claimed :