section 23
Refund of excess payments
The Rajasthan Finance Act, 2020Tax202030 sections4 chapters
Chapter IV LAND TAX
Statutory text
- (1) Any sum paid in excess of the amount due from a landholder shall, on an application by him to the assessing authority, be refunded to him in such manner as may be prescribed.
- (2) No application under sub-section (1) shall be entertained unless it is filed within one year from the end of the year to which such excess amount relates.
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