Section 17(2) in The Orissa Motor Vehicles Taxation Rules, 1976
(2)Such application in all cases shall be accompanied by the tax token if issued but not surrendered with the undertaking under section 10 and receipt granted in Form 'C' in proof of payment of tax in respect of such vehicle. If the application for refund is due to temporary discontinuance under section 10 then the refund shall be subject to acceptance of the undertaking delivered under section 10 along with documents referred to therein. If the refund is due to the fact that the vehicle is not taxable then the tax token shall be surrendered along with the receipt.
