Section 17 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
17. Refund.
(1)When the Commissioner is satisfied that a refund of tax, penalty or interest, if any, is due to a person under section 21, he shall record the same in an order showing the amount of refund due and shall communicate the same to the person or the concerned employer.(2)When an order for refund has been passed under Sub-rule (1), the Commissioner shall if the person or the employer does not apply in writing to the Commissioner within one month of the receipt of the order under Sub-rule (1) to accept such excess amount by adjustment against the amount payable for any subsequent period as would be specified by the employer, issue to him a refund payment order subject to the proviso to Section 21.Chapter-VI
