Section 20 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
20. Payment of tax not levied in full or erroneously refunded.
- When tax less than the amount of tax due has been levied through inadvertence, error or misconstruction on the part of the Petrol Taxation Officer, or through mis- statement as to the quantity of motor spirit sold, on the part of the retail dealer or when any such tax after having been levied has been owing to any such cause, erroneously refunded, the person chargeable with the tax not levied in full or the person to whom such refund has erroneously been made, shall pay the deficiency or repay the amount paid to him in excess demand being made within one year, from the close of the month in respect of which tax should have been levied or from the date of making the refund. [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] If the tax is not paid within thirty days of the date of making the demand, the Petrol Taxation Officer shall proceed against the defaulter in the manner laid down in sub-rule (c) of rule (16). [Added by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.]
