Section 17(3) in The Orissa Motor Vehicles Taxation Rules, 1976
(3)On receipt of the application, if the Taxing Officer, after making such enquiry as he deems fit, is satisfied that a refund is admissible, he shall calculate the amount of refund due and after adjusting the same towards the arrears, if any, outstanding and if no arrear is outstanding, at the option of the applicant towards payment of tax for subsequent period, for the balance due, issue a certificate in Form 'G' to the applicant for drawal of the amount from the treasury.
