Special provisions relating to basic tax for periods prior to the date of publication of the Act

(1) Where in respect of any land basic tax has been paid or collected for the period between the date of the commencement of this Act and the date of publication of this Act in the Gazette, at a rate higher than the rate at which basic tax is payable on such land under this Act, then the excess tax to collected for the aforesaid period shall be refunded. (2) Nothing in this Act shall be deemed to require a person to pay basic tax on any land situated in the area comprising the former State of Travancore-Cochin for the period between the 1 st day of April, 1956 and the 1st day of September, 1957, at a rate higher than three rupees and eighty-five paise per hectare per annum. (3) Any person entitled under sub-section (1) to a refund of excess tax paid or collected may apply to the prescribed authority in the prescribed form within a period of ninety days from the date on which the order finally fixing the basic tax payable under this Act was communicated to him; and no claim for such refund shall be entertained thereafter.