Refunds.

Tax197930 sections

Statutory text

(1) If any assessee satisfies the assessing authority that the amount of the tax paid by him exceeds the amount with which he is properly assessable under this Act, such assessee shall be entitled to a refund of any such excess amount from the assessing authority.
(2) The appellate authority in exercise of its appellate powers, if satisfied to the like effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess.

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