Section 17(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)When an order for refund has been passed under Sub-rule (1), the Commissioner shall if the person or the employer does not apply in writing to the Commissioner within one month of the receipt of the order under Sub-rule (1) to accept such excess amount by adjustment against the amount payable for any subsequent period as would be specified by the employer, issue to him a refund payment order subject to the proviso to Section 21.Chapter-VI
