Section 14(2) in The M.P. Motoryan Karadhan Rules, 1991
(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 acknowledgement issued by the Taxation Authority under sub-rule (5) of Rule 11 or sub-rule (4) of Rule 12 or sub-rule (4) of Rule 13, as the case may be, or(c)the proof as required in clause (a), (b) or (e) 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 lo be submitted alongwith the intimation under sub-rule (3) of Rule 13, if the same was not submitted alongwith the intimation.] [Substituted by Notification No. 22-27-93-VIII, dated 8-6-1993.]
