section 6
Adjustment of tax already collected.
The Kerala Motor Vehicles (Taxation of Passengers and Goods) Revival and Special Provisions Act, 1983Tax19838 sections
Statutory text
- (1) The amount of tax on goods carried by any articulated vehicle, tractor-trailer combination, tiller-trailer combination or trailer drawn by any other motor vehicle, for the period commencing on the 1st day of July, 1963 and ending with the 30th day of September 1975, collected from any operator or other person under the said Act, shall be adjusted towards the tax due from him for the said period under the said Act as revived and amended by this Act.
- (2) If such tax collected from an operator or other person under the said Act is less than the amount of tax due under the said Act as revived and amended by this Act, only the balance shall be recovered from him and if the tax so collected is in excess, such excess shall be refunded to him.
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