Amendment of section 29

Amendment of section 29.— In section 29 of the principal Act, after sub-section (9), the following sub-section shall be inserted, namely:— “(10) Where any order passed under this section, results in refund of any amount of tax, interest or penalty and no appeal, review or revision is filed against such order within the time limit specified in this Act, the Appropriate Assessing Authority shall after expiry of time limit for filing of appeal, review or revision shall submit the