Section 133 in The Chhattisgarh Municipalities Act, 1961
133. Refund of taxes.
(1)The State Government may make rules under this Act regulating the refund of taxes and such rules may impose limitation on such refunds.(2)No refund of any tax shall be claimable by any person otherwise than in accordance with the provisions of this Act, and the rules and bye-laws made thereunder.(2)Assessment and its liability
