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Home›State Acts›The Gujarat Tax on Sale of Electricity Act, 1985›section 10

section 10

Refund of tax

The Gujarat Tax on Sale of Electricity Act, 1985
Infrastructure198516 sections
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Statutory text

Refund of tax. If the State Government is satisfied that the tax has been paid in excess or erroneously, it shall, upon an application made in this behalf by the licensee or the consumer, as the case may be, in the prescribed form, refund the amount so paid to the applicant.

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Contents

16 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Tax on sale of electricity
  4. 4Payment of tax
  5. 5Returns
  6. 6Assessment of tax
  7. 7Provided that before making any such assessment, the licensee shall be given a reasonable opportunity of being heard.
  8. 8Penalty for non-payment of tax
  9. 9Recovery of tax
  10. 10Refund of tax
  11. 11Provided that such application shall be made within two years from the date of payment of the tax.
  12. 12Cognizance of offences
  13. 13No court shall take cognizance of any offence punishable under this Act except with the previous sanction of the State Government or such officer as the State Government may authorise in this behalf.
  14. 14Power to exempt
  15. 15Power of State Government to make rules
  16. 16Repeal and saving
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