Amendment of section 50 of Mah IX of 2005

In section 50 of the Value Added Tax Act,—

1. (a) in sub-section (1), for the words “ the Commissioner shall refund ” the words “ the Commissioner shall, by order refund ” shall be substituted ;
2. (b) for sub-section (2), the following shall be substituted, namely :— “

1. (2) If a registered dealer has filed any returns, fresh returns or revised returns in respect of any period contained in