Section 7. Refund of tax

(1) When any person who has paid the tax other than one-time tax under clause (b) of sub-section (1) of section 4 proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the refund of an amount equal to 1/12th of the annual rate of the tax paid in respect of such vehicle for each complete month of the period for which such tax has been paid. (2) When any person who has paid one-time tax under clause (b) of sub-section (1) of section 4 proves to the satisfaction of the taxation officer that the motor vehicle, in respect of which such tax has been paid, has been taken out of the State or has completely been destroyed shall be entitled to the refund of such tax on pro rata basis in the prescribed manner. (3) The Taxation Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.