If the car is purchased/registered in Mumbai, it will require to be re-registered in Delhi on your relocating there by paying life-time tax as applicable to old cars on depreciated value assessed by RTO (Delhi). Thereafter you can seek pro-rata refund of life-time paid at Mumbai (cumbersome job).
If you buy it from Delhi & use it in Mumbai, you will have to get it re-registered in Mumbai by paying the life-time tax as discussed above. In that case, you need not seek refund of life-time tax paid at Delhi – it will continue to remain valid when you relocate back to Delhi. Once you relocate back to Delhi, you can seek refund of life-time tax paid at Mumbai.
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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