Section 12(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)If any proprietor satisfied that the Collector on account of any clerical or arithmetical error in calculating the amount of tax, the amount of 4[tax, penalty or interest 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.
