44. Power to Revenue authority to refund penalty or excess duty in certain cases.
(1)Where any penalty is paid under section 34 or section 39, the Chief Controlling Revenue Authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.(2)Where, in the opinion of the Chief Controlling Revenue Authority stamp duty in excess of that which is legally chargeable has been charged and paid [under section 32, section 34] [These words and figures were substituted for the words and figures 'Under Section 34' by Gujarat 19 of 1965, Section 2.] or section 39, such authority may, upon application in writing made by the party concerned within three months from the date of receipt of the order charging the same, refund the excess.
