Subs. by sec. 13 (d) of U. P. Act No. 18 of 2009. — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

3. Subs. by sec. 13 (d) of U. P. Act No. 18 of 2009. Declaration by person keeping vehicle for use Payment of difference in tax Record of payment of the tax in the certificate of registration and grant of 2 [certificate] entitled to a refund of an amount equal to one-twelfth of the rate of annual tax payable in respect of such vehicle for each complete calendar month 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 and the token, if any, issued in respect of the vehicle to the Taxation Officer, before the period for which such refund is claimed. (7) An operator of a transport vehicle entitled to any refund of tax under sub-section (1), shall also be entitled to refund of such portion of the additional tax paid 1 [under section 6] as is attributable to the period for which he is entitled to refund under sub-section (1) and the amount of such refund shall be calculated on the same principle as is laid down in the said sub-section.

Section 3