Section 17(1) in The Orissa Motor Vehicles Taxation Rules, 1976
(1)An application for refund [under Sub-section (4) of section 4-A or, as the case may be,] [Inserted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 401/94/ 3.5.1994.] under section 11 shall be made to the Taxing Officer of the region on which [tax/additional tax] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-SRO NO. 319/86/22.4.1986.] [/one time tax] [Inserted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 401/94/ 3.5.1994.] was paid in Form 'F' stating therein the ground for which refund is claimed.
