Refunds

The State Government or any other officer authorized by the State Government in this regard shall refund to the owner, applying in this behalf, any amount of tax or penalty paid by such owner in excess of the amount due from him under this Act, in such manner, as may be prescribed: Provided that no refund under this section shall be allowed unless all the arrears of tax are cleared: Provided further that no refund under this section shall be allowed, unless the claim for refund is made within a period of six months from the date on which such claim accrues.