Amendment of Section 21:

In the principal Act, for the Section 21, the following shall be substituted, namely:- 21. Refunds:- The assessing authority shall refund to aperson the amount of tax, penalty, interest and fees (if any) paid by such person in excess of the amount due from him, the refund may be made either by cash payment or at the option of such person, by deduction of such excess form the amount of tax, penalty, interest and fee due fiom him. Provided that such excess shall first be applied towards the recovery of any amount due in respect

ofwhich a notice under Section 18 has

been served and thereafter the balance, ifany, shall be re@nded.