section 11
Refund of tax
The Odisha Motor Vehicles Taxation Act, 1975Tax197527 sections
Statutory text
- (1) When any person has paid tax in respect of a motor. vehicle, he shall be entitled: to a refund-
- (a) where an undertaking has been delivered under sub-section
- (I) of section 10 in res9ect of such motor vehicle, which has not, in the, opinion of taxing officer, been found to be false, by the time the appli- cation for a refund is made, and the period spec&ed in the said. undertaking, comprises any period for which tax has been paid in respect of such vehicle, for each complete calcnder lllonth of the period for which tax has been paid and which remained unexpired on the date 0.f delivery of the said under- taking, of an amount equal lo one-twelfth of the annual tax payable on such vehicle;
- (b) where excess tax has been paid for any period due to over assessment by the taxing officer or otherwisz, of the amount paid in excess of the tax payable; and
- (c) where, after paymefit of tax in f'speQ QF a vehicle, it is found that the vehicle is not subject to tax, of the tax so paid: Provided that no such refund shall be made u~l~ss the person claiming the refund has made an ap Iication in that behalf to the concerntd taxing o 2 cer within one year from the date on which the refund became due and every such refund shall. be subject to such conditions as may be prescribed.
- (a) where an undertaking has been delivered under sub-section
- (2) Any amount due to be refunded under &use {a) or clause
- (b) of sub-section
- (1) may, at the option of the applicaht, be adjusted towards the tax due for any subsequent period: Provided that if any tax or penalty due bin the applicarit in respect of any previolis period remains outstanding, the amount to b'e refunded shall be first adjusted towards the outstanding dues and the balance, if any, shall- be refunded,
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