days from the date of the order referred to in sub-section (1) to the date of refund.

Remission of tax The Commissioner may, in such circumstances and . subject to such conditions as may be prescribed, remit the whole or any part of the tax payable, in respect of any period, by any '[proprietor]: PROVIDED that, if the amount to be remitted exceeds two thousand rupees, the remission of the excess shall not be made without the previous sanction of the Government.