20A.
So much of the duty of excise paid by a person before the commencement of section 17 of the Local Government (Financial Provisions) Act, 1997, in respect of a licence taken out by him or her under section 1 of the Act of 1952 in relation to a vehicle as was chargeable, leviable and payable in respect of the period commencing on the date of entry of the vehicle in the register and ending on the date on which it was first used in a public place after such entry shall, on application being made to it in that behalf, be repaid by the licensing authority concerned to the person if the person produces to the authority such evidence as satisfies the authority that the said vehicle was not used by or on behalf of the person or with his or her consent in a public place before the making of the application by him or her to the authority for the said licence.