Section 14(3) in The M.P. Motoryan Karadhan Rules, 1991
(3)On receipt of an application under sub-rule (1), the Taxation Authority shall verify the particulars contained in the application and the enclosures thereto and, if satisfied that :-(a)the particulars contained in the application arc correct;(b)the motor vehicle was not used during the period of non-use in case the refund is claimed under clause (i) of sub-section (i) of Section 14; and(c)all the conditions laid down in these rules tor the refund of tax are fulfilled;it shall subject to the provisions of Section 14 of the Act, sanction the refund if it is competent to do so, to the extent laid down in sub-rule (5) and issue a refund voucher in Form-'R' to the owner.
