Tax

Section 39 5 [To sanction refund of excess tax or penalty and to sanction payment of

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3 Sr. No. 9-A inserted vide Order No. 804, dt. 31.8.96.

4 Sr. No. 10-A inserted vide Order No. 1039, dt. 23.11.95.

5 Entries in column (3) and (4) of Sr. No. 11 substituted by Order No. 73, dt. 28.1.99 w.e.f. 1.2.99. Prior to substitution entries in column (3) & (4) of Sr. No. 11 read as under : To sanction refund of excess tax or penalty and to sanction payment of interest on delayed refunds :

1. (a) in case of sum not exceeding Rs. 5,000/- Commercial Tax Officer.
2. (b) in case of sum not exceeding Rs. 10,000/- Assistant Commissioner of Commercial Tax.
3. (d) in all other cases Deputy Commissioner of Commercial Tax.
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1. (1) (2) (3) (4) interest on delayed refunds :
   • (a) in case of sum not exceeding Rs. 20, 000/- Commercial Tax Officer.
   • (b) in case of sum not exceeding Rs. 40, 000/- Assistant Commissioner of Commercial Tax.
   • (c) in case of sum not exceeding Rs. 5 lacs Deputy Commissioner of Commercial Tax.
   • (d) in all other cases Additional Commissioner of Commercial Tax.]