Refund of tax

Tax198125 sections

Statutory text

(1) If any proprietor satisfies the assessing authority that on account of any clerical or arithmetical error in calculating the arnount of tax, the amount of tax paid by him or recovered from him in respect of any period exceeds the amount with which he is properly chargeable, under this Act for that period, he shall be entitled to a refund of the excess so paid, or recovered.
(2) Where as a result of an order passed under section 10 or 11 the refund of any amount becomes due to a proprietor, the assessing authority shall refund ruch amount to him.
(3) The refund may be given either by cash papent or by deduction of such excess from the amount oftax due from such proprietor in respect of any other perio;.

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