Section 53(3A) in The Rajasthan Value Added Tax Act, 2003
(3A)[ Where any amount has been deposited wrongly or in excess, by a dealer and it is found that such amount is not payable or has been deposited in excess of the amount payable by the dealer for the tax period mentioned in the challan, the Commissioner or any officer as authorised by the Commissioner in this behalf shall direct the assessing authority to grant refund of the said amount in the manner as prescribed.] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
