Refund of taxes forfeited

Notwithstanding anything contained in this Act or in any other law for the time being in force, where any sum collected by a person by way of tax or in lieu of tax in contravention of section 24 or 68, is forfeited to the State Government under section 50 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was collected. A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realised by way of tax or in lieu of tax, provided that an application for such claim is made by him in writing in the prescribed form to the Commissioner, within three years from the date of the order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit and if