Refunds

If the tax paid by any person exceeds the amount due from him under this Act, the assessing authority shall refund the excess to him. No refund shall be made unless the person makes an application within the prescribed period. If and to the extent that the assessment of any registered person becomes inoperative for any reason, the tax shall be assessed and levied on such person by the officer having jurisdiction over the area wherein the registered person carries on his trade, profession, calling or employment: Provided that if a person has more than one place of business, such person may be assessed by any of the officers having jurisdiction over his places of business as the State Government may by notification designate, notwithstanding anything contained in this Act. The officer taking action under this section shall be the officer having jurisdiction to assess the registered person for the purpose of this Act and all the provisions of this Act shall apply accordingly. The Commissioner may, after giving the persons a reasonable opportunity of being heard, wherever it is possible so to do, and after recording his reason for doing so, by order in writing transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceedings (including a proceeding pending with any officer or already transferred under this section) from any officer to any other officer or to himself. Explanation: In this section, the word "proceedings" in relation to any assessee concerned is specified in any order issued thereunder means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such assessee. The Commissioner may, after giving the persons a reasonable opportunity of being heard, wherever it is possible so to do, and after recording his reason for doing so, by order in writing transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceedings (including a proceeding pending with any officer or already transferred under this section) from any officer to any other officer or to himself. Explanation: In this section, the word "proceedings" in relation to any assessee concerned is specified in any order issued thereunder means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such assessee.