Section 9 in The Punjab Forward Contracts Tax Act, 1951
9. Refunds.
- The assessing authority shall, in the prescribed manner refund to a registered dealer applying in this behalf any amount of tax paid by such dealer in excess of the amount due from him under this Act either by a refund voucher, or at the option of the dealer, by deduction of such excess from the amount of tax due in respect of any other period.
