Section 14(6) in The M.P. Motoryan Karadhan Rules, 1991
(6)[ If the Taxation Authority or the Officer competent to sanction refund of tax feels that the refund applied for is not admissible, such authority or officer shall after giving to the owner an opportunity of being heard, pass an order in writing and communicate the same to the owner.] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.]
