ORDER : 1. By way of filing the instant petition, the petitioner has assailed the order dated 11.05.2023 (Annexure P/1) passed by the Regional Transport Authority, Durg/respondent No. 3 herein, whereby an application moved by the petitioner for refund/rebate of tax on account of theft of Truck bearing registration No. CG 07 AW 5596 has been rejected on the ground that no intimation was given to the Office of Regional Transport about the theft of the vehicle. 2. Learned counsel for the petitioner submits that the vehicle Truck bearing registration No. CG07AW/5596 was stolen on 22.01.2018; FIR in this regard was lodged on 10.04.2019 and the vehicle was recovered by the Police on 15.08.2021, thereafter, the petitioner moved an application on 20.03.2023 for refund/rebate of the tax. The Regional Transport Authority placing reliance on Section 14 of the Chhattisgarh Motor Vehicle Taxation Act, 1991 (henceforth 'Act, 1991') rejected the said application on the ground that no intimation was given within a period of one month from theft, therefore, the petitioner is not entitled to get refund/rebate of tax. 3. On the other hand, learned counsel appearing for the State would submit that no intimation was given within a period of one month from theft to the Regional Transport Office as per the provisions of Section 14 of the Act, 1991, therefore, the application moved by the petitioner for refund/rebate of tax was rightly rejected. 4. I have heard learned counsel for the parties and perused the documents as well as the provisions of Section 14 of the Act, 1991. 5. Section 14 of the Act, 1991, which deals with refund/rebate of tax, reads as under:- “14. 4. I have heard learned counsel for the parties and perused the documents as well as the provisions of Section 14 of the Act, 1991. 5. Section 14 of the Act, 1991, which deals with refund/rebate of tax, reads as under:- “14. Refund of tax – (1) Where- (i) the tax for any motor vehicle has been paid for any month, quarter, half year or year and the motor vehicle has not been used during the whole of that month, quarter, half year or year or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or (ii) the vehicle has been so altered as to entitle the owner to the refund of a portion of tax already paid, a refund of the tax shall be payable at such rates and subject to such condition as may be prescribed: Provided that if for reasons to be prescribed by the State Government, it has not been possible to operate a public service vehicle covered by a regular permit on the route, the refund of tax may be made for a period less than a month to such extent and on such terms and conditions as may be prescribed. (2) Where the life time tax has been paid under the Second Schedule in respect of a motor vehicle specified therein, the owner shall be entitled to a refund of the balance amount of life time tax after deducting the amount of tax that would have been payable under First Schedule if he proves to the satisfaction the Taxation Authority that such motor vehicle has been - (a) permanently removed out of the State and it has been brought on the record of the Taxation Authority of any other State; or (b) destroyed or rendered permanently incapable of use and its certificate of registration has been cancelled under the Motor Vehicles Act, 1988 and such motor vehicle has not been used in the State; or (c) converted or used as a transport vehicle and the owner of such a motor vehicle has become liable to pay tax as applicable to such transport vehicle under sub-section (1) of Section 3. (3) If the refund entitled under sub-section (2) is not made within one month of making an application for refund alongwith the required proof, the owner shall be entitled to receive interest on the amount of refund at such rate as the State Government may from time to time, by notification, specify. 6. In the present case, the vehicle of the petitioner was stolen on 22.01.2018 and an FIR to this effect was lodged by the petitioner at Police Station-Old Bhilai, District-Durg on 10.04.2019. The Vehicle of the petitioner i.e. truck bearing registration No. CG07AW/5596 was recovered by the police on 15.08.2021. The petitioner moved an application before the Regional Transport Office on 23.03.2023 for the refund/rebate of tax. 7. Section 14(1)(i) of the Act, 1991 specifically says that where the tax for any motor vehicle has been paid and the motor vehicle has not been used during the whole of that period, or a continuous part thereof not being less than one month and written intimation of such non-use has been given in prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use, in such a situation, such a person shall be entitled to get a refund of the portion of tax already paid. 8. Rules in this regard have been framed called ‘Chhattisgarh Motor Vehicle Taxation Rules, 1991’ and Rule 14 which deals with the procedure for refund, reads as under:- “14. Procedure for refund – (1) The refund of tax shall be sanctioned by the Taxation Authority or by such officer, as may be, authorized by the State Government in this behalf. 8. Rules in this regard have been framed called ‘Chhattisgarh Motor Vehicle Taxation Rules, 1991’ and Rule 14 which deals with the procedure for refund, reads as under:- “14. Procedure for refund – (1) The refund of tax shall be sanctioned by the Taxation Authority or by such officer, as may be, authorized by the State Government in this behalf. (2) Any person claiming a refund of tax under sub-section (1) of Section 14 of the Act shall present to the Taxation Authority to which the tax was originally paid, an application in Form 'Q' accompanied by:- “(a) the proof of payment of tax in original or certified copy thereof, and (b) the acknowledgment issued by the Taxation Authority under sub Rule (1) of Rule 11 or sub-rule (4) of Rule 12 of sub rule (4) of Rule 13, as the case may be, or (c) the proof as required in clause (a), (b) or (c) of sub-Section (2) of Section 14 of the Act in the case of refund of life time tax; (d) the certificate or the copy of the order required to be submitted alongwith the intimation under sub-rule (3) of Rule 13, if the same was not submitted alongwith the intimation.” xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx Provided that no refund shall be granted- (a) if the application for refund is not presented within two months of the expiry of the period in respect of which a refund is claimed on account of non-use of motor vehicle; (b) if the application for refund is not presented within two months from the date on which the owner became entitled lo a lower rate of tax; (c) if the application for refund of life lime tax is not presented within two months from the date on which the motor vehicle is permanently removed from the State, destroyed or converted or used as a transport vehicle; (d) if the application for refund under the proviso lo sub-section (1) of Section 14 of the Act is not presented within two months from the commencement of non-operation of motor vehicle on the route; (e) if the application for refund of lax paid by mistake or in excess is not made within three years, from such payment; (f) in case of a motor vehicle other than a transport vehicle, if the period during which the motor vehicle remained in non-use is less than a quarter; [(g) in case of a transport vehicle, if the period during which the motor vehicle remained in non-use as per Rule 11, is less than a month.] (h) in case where tax is paid after its non-payment is detected or after the commencement of proceeding for its recovery by issue of a show cause notice or a notice of demand. (i) in respect of a motor vehicle for a period during which it was detained for contravention of any law', order or regulation prohibiting or regulating the transport of goods or passengers or persons; (j) in case the owner fails to produce the evidence as to the condition laid down in clause (a), (b) or (c) of sub-section (2) of Section 14 of the Act to the satisfaction of the Taxation Authority; (k) in case of tax paid for a temporary permit issued under Section 87 or special permit issued under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988, except when the permit itself is cancelled or suspended by the Authority, Tribunal or a Court. 9. The proviso to Rule 14 of the Chhattisgarh Motor Vehicle Taxation Rules, 1991 specifically contemplates that (i) if the application for refund is not presented within two months of the expiry of the period in respect of which refund is claimed on account of non-use of motor vehicle, no refund shall be granted; (ii) if the application for refund is not presented within two months from the date on which the owner became entitled to a lower rate of tax, no refund shall be granted; (iii) if the application for a refund of lifetime tax is not presented within two months from the date on which the motor vehicle is permanently removed from the State, destroyed, converted or used as a transport vehicle, no refund shall be granted; (iv) if the application for refund of tax paid by mistake or in excess is not made within three months, from such payment, no refund shall be granted; (v) in case where tax is paid after its non-payment is detected or after the commencement of proceeding for its recovery by issue of a show cause notice or a notice of demand, no refund shall be made. 10. From the bare perusal of the proviso to Rule 14 of the Rules of 1991, it is quite vivid that the petitioner moved an application for refund/rebate of tax on 22.03.2023 whereas his vehicle was stolen on 22.01.2018, FIR was lodged on 10.04.2019 and the vehicle was recovered on 15.08.2021. 11. 10. From the bare perusal of the proviso to Rule 14 of the Rules of 1991, it is quite vivid that the petitioner moved an application for refund/rebate of tax on 22.03.2023 whereas his vehicle was stolen on 22.01.2018, FIR was lodged on 10.04.2019 and the vehicle was recovered on 15.08.2021. 11. Taking into consideration the above-stated facts and the provisions contained in Rule 14 of the Rules, 1991, in the opinion of this Court, the authorities have not committed any error of law in rejecting the application filed by the petitioner for refund/rebate of tax on account of theft of Truck bearing registration No. CG 07 AW 5596. 12. Accordingly, the writ petition being devoid of substance is liable to be and is hereby dismissed. No cost.