Section 18 in The Orissa Motor Vehicles Taxation Rules, 1976
18.
[Save in case of one time tax refundable under the provisions of Sub-section (4) of section 4-A] [Substituted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 410/94/ 3.5.1994.] no refund of tax or part of the [tax/additional tax] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-SRO No. 319/86/22.4.1986.] paid in respect of a motor vehicle other than a transport vehicle as defined in the Motor Vehicles Act, which is transferred from the State of Orissa to any other State in India shall be made for the period for which tax has been paid and no transport vehicle coming to the State on temporary permit on payment of short term tax shall be entitled to refund or adjustment towards tax in case it intends to pay tax on payment basis and no refund shall be made for the broken period of a calender month.
