You need to pay tax at Mumbai & get your car registered there. For the purpose, you need to produce NOC issued by Gurgaon. Gurgaon RTO, as per rules & procedure followed, may insist for physical presence/inspection of your car before issuing the NOC. However, as you have since moved the car to Mumbai and the same is not possible, you may have to manage NOC without making your car available there for inspection. I think a good & reputed agent at Gurgaon RTO may be able to do so.
Life-time tax paid at Gurgaon can be sought for, for refund - it will be refunded on pro-rata basis. It's a lengthy process - you need to do it through a good & reputed agent and a friend to follow-up locally (Gurgaon).
Honesty is not a Spare Wheel that you pull out when in trouble. It's a Steering Wheel that keeps you on the right path throughout the life's journey.
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