Amendment of section 22

“(1) The Commissioner shall, in the prescribed manner, refund to a person the amount of tax, penalty and interest paid by such person in excess of the amount due from him under the Act or unduly paid by him. The refund may be either by cash payment or at the option of the person, by deduction of such excess from the amount of tax, penalty and interest due in respect of any other period:

Provided that the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section

1. (6) of section 13 has been issued, and shall then refund the balance, if any.”.