Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 14(5)] [Section 14] [Entire Act] State of Madhya Pradesh - Subsection Section 14(5)(b) in The M.P. Motoryan Karadhan Rules, 1991 (b)if the application for refund is not presented within two months from the date on which the owner became entitled lo a lower rate of tax;