Section 15 in The Kerala Tax on Luxuries Acts, 1976
15. Refunds.
(1)If any proprietor satisfies the assessing authority that the amount of the Luxury Tax paid by him exceeds the amount of such tax payable by him under this act, he shall be entitled to a refund of such excess.(2)appellant authority in the exercise of its appellate power or the Board of Revenue in the Exercise of its revisional power, if satisfied to the like effect, shall cause a refund to be maid by the assessing authority of any amount found to have been wrongly paid in excess.
