Section 14(4) in The M.P. Motoryan Karadhan Rules, 1991
(4)If the Taxation Authority itself is not competent to sanction the refund of tax, the application for refund shall be forwarded by the Taxation Authority with its report to the officer competent to sanction such refund and on receipt of orders on the application from such officer, the Taxation Authority shall issue a refund voucher in Form-'R', to the owner in accordance with such orders.
