Section 17(4) in The Orissa Motor Vehicles Taxation Rules, 1976
(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.
