Provision for revision of bill or refund order when it is not correct

Tax197931 sections

Statutory text

(1) If any person claims that the amount of balance payable by him or the amount of refund payable to him under any bill served on him under section 28 or the amount of refund payable to him under section 29 is not correct, he may make an application to the collecting authority in writing stating the correct amount according to his calculation, supported by bills and receipts in respect of the amount paid by him under the repealed Act.
(2) On receipt of any such application, the collecting authority may after holding such inquiry as it deems fit and after giving a reasonable opportunity of being heard to the applicant, either confirm the bill already served or amend the bill or the refund order and issue a revised bill or refund order, as the case may be.

Study data processing for this section.

PDF: pending for this language.