Insertion of new section 9A in Bom. LXVII of

In the principal Act, after section 9, the following new section shall be inserted, namely:— "9A. The Tax Officer shall refund to an operator in such manner as may be prescribed the amount of tax and penalty (if any) paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period: Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respect of which notice under sub-section

1. (1) of section 9 has been served on the operator, and shall then refund the balance (if any)."