Certificate of refund.

Tax201226 sections

Statutory text

(1) If on receipt of an application under Rule 15 the Taxation Authority, after making such inquiry as he deems necessary, is satisfied that a refund is admissible, he shall calculate the amount of refund due and issue to the applicant the licence after making entries thereon of any refund admitted together with a fresh tax token if the tax on the barge is levied at a rate different from that at whcih it was originally levied. If the rate of Tax is not altered, the original Tax token shall be returned to the applicant.
(2) The Taxation Authority shall also issue a certificate of refund in Form ‘H’.
(3) If refund is not sanctioned, the Taxation Authority shall inform the applicant accordingly, stating the grounds of refusal.

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