Refund of motor vehicles tax

Hello Sir, section 7(3) of the Karnataka motor Vehicles taxation Act states that "the Registered owner of the vehicles who has paid such tax is entitled to refund'. The RTO contends that it is only the first registered owner of the vehicles who is eligible to refund of road tax even though ownership of the vehicle is transferred to the third person. By virtue of transfer of ownership of the vehicle, the rights and liabilities of the vehicle stand transferred to the present registered owner of the vehicle. kindly advise on what should be done to get a refund from the RTO. Thanking you, Regards Anand Shukla