Notice of Payment of charges short levied or erroneously refunded.

(1) When the Board is satisfied that any charge leviable under this Chapter has been short levied or erroneously refunded, it may issue a notice to the person who is liable to pay such charge or to whom a refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that, no such notice shall be issued after the expiry of three years from the date of the payment of the charge, when the charge is short levied or from the date of the refund, where a charge has been erroneously refunded. (2) The Board may, after considering the representation, if any, made by the person to whom notice has been issued under sub-section (1), consider the representation and determine the amount due from such person and thereupon such person shall be bound to pay the amount so determined.