Section 140 in The City of Nagpur Corporation Act, 1948
140. Refund of excess payment. - If upon the hearing of any objection or appeal from any valuation it is made to appear to the [Commissioner] or the Court, as the case may be, that the appellant has paid any sum or sums of money in consequence of assessment which he ought not to have paid, the [Commissioner] or the Court as the case may be, shall direct the excess payment to be refunded to the appellant.
