Refunds and remissions

Refunds and remissions.--(1) The prescribed authority shall, in the prescribed manner, refund to a proprietor applying in this behalf, any amount of tax paid by such proprietor in excess of the amount due from him under this Act, either by a refund voucher or at the option of the proprietor, by deduction of such excess from the amount of tax due in respect of any other period.

1. (2) The prescribed authority may remit the tax for any show which could not be completed for any reason provided it is satisfied that the ticket-holders have been refunded the price of their tickets in full.