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[Cites 0, Cited by 0] [Section 11(1)] [Section 11] [Entire Act]

State of Odisha - Subsection

Section 11(1)(b) in The Orissa Motor Vehicles Taxation Act, 1975

(b)where excess tax has been paid for any period due to over assessment by the Taxing Officer or otherwise, of the amount paid in excess of the tax payable; and