Section 11(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)Any amount due to be refunded under Clause (a) or Clause (b) or Sub-section (1) may, at the option of the applicant, be adjusted towards the tax due for any subsequent period :Provided that if any tax or penalty due from the applicant in respect [of] [Substituted for the word 'or' by Notification No. 16006-Legislative,-29/75-L/22/23.12.1975.] any previous period remains outstanding, the amount to be refunded shall be first adjusted towards the outstanding dues and the balance, if any, shall refunded.
