Section 32(3) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(3)If an application for refund is made, the official maintaining the register mentioned in sub-rule (1) shall with reference to the said register report whether or not any refund has already been allowed in respect of the said application. The Assessing Authority shall then dispose of the application on merits.
