Section 14(10) in The M.P. Motoryan Karadhan Rules, 1991
(10)The Taxation Authority shall maintain a register of refunds of tax in Form-'S' and every amount for which a refund voucher under sub-rule (3) or (4) is issued or adjustment towards future payment under sub-rule (9) is allowed shall, in addition to entering it in the Demand and Recovery Register, be entered in such register.
