Section 17 in The Orissa Motor Vehicles Taxation Rules, 1976
17.
(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.(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.(3)On receipt of the application, if the Taxing Officer, after making such enquiry as he deems fit, is satisfied that a refund is admissible, he shall calculate the amount of refund due and after adjusting the same towards the arrears, if any, outstanding and if no arrear is outstanding, at the option of the applicant towards payment of tax for subsequent period, for the balance due, issue a certificate in Form 'G' to the applicant for drawal of the amount from the treasury.(4)The person to whom a certificate in Form 'G' is granted shall on presentation of such certificate at the nearest treasury within a period of three months from the date on which it was granted be entitled to a refund of the sum mentioned in such certificate :Provided that if refund is not obtained within aforesaid period of three months, the Taxing Officer in his discretion after taking into consideration the reason furnished by the holder of the above certificate and on surrender of the certificate in Form 'G' may revalidate the same and such certificate shall be valid for a further period of three months from the date of revalidation for the purpose of obtaining refund.(5)If the Taxing Officer decides not to grant refund to the full amount or part of the amount claimed, he shall communicate the reason for doing so in writing to the applicant within fifteen day from the date of receipt of the application for the refund.
