The eligibility for tax refund is determined by re-registration date, not removal date.

ORDER

By the judgment under review, this Court concluded that rejection of petitioner's application for refund of motor vehicle tax on the ground of delay was erroneous, since the application can be filed within one year of re-registration. The motor vehicle department has filed this review petition pointing out that, while verifying the details at the Parivahan portal, taking steps pursuant to the judgment, they stumbled upon evidence that petitioner had applied for re-registration of the vehicle on

12.10.2020 and tax had been paid in Tamil Nadu on 13.10.2020.

2. Having heard the learned counsel for the review petitioner as well as the learned counsel for the respondent/writ petitioner, this Court is of the view that no cause has been made to review the impugned judgment.

3. By the judgment under review, this Court held that the date of removal of the vehicle outside the State is irrelevant and what must be considered is the date of re-registration in another state.

4. On a perusal of Annexure-A, it is revealed that the first registration date

2026/KER/25977

2026:KER:25977 of the vehicle in Kerala was 16.03.2019 while re-registration in Tamil Nadu was on 10.03.2021. Hence the application for refund of tax cannot be said to be belated.

5. In view of the above, irrespective of when the vehicle was taken outside the State, as long as the re-registration in Tamil Nadu was carried out only on 10.03.2021, the impugned judgment does not warrant any review. Accordingly, this review petition is dismissed.