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[Cites 0, Cited by 0] [Section 11(1)] [Section 11] [Entire Act]

State of Odisha - Subsection

Section 11(1)(a) in The Orissa Motor Vehicles Taxation Act, 1975

(a)where an undertaking has been delivered under Sub-section (1) of section 10 in respect of such motor vehicles, which has not, in the opinion of Taxing Officer, been found to be false, by the time the application for a refund is made, and the period specified in the said undertaking, comprises any period for which tax has been paid in respect of such vehicle, for each complete calendar month of the period for which tax has been paid and which remained unexpired on the date of delivery of the said undertaking, of an amount equal to one-twelfth of the annual tax payable on such vehicle;