Section 38 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
38. Refund of excess tax including the amount of penalty and interest.
(1)The Luxury Tax officer shall refund to an hotelier the amount of tax including the amount of penalty and interest paid by him in excess of the amount due from him under this Act and such refund may be made either by way of refund order or by way of adjustment order:Provided that refund can be claimed only by the person who has actually suffered the incidence of tax and the burden of proving the incidence of tax so suffered, shall be on him.(2)An amount refundable to a hotelier or other person under this Act shall carry interest at the rate of 12 percent per annum with effect from the date of deposit of that amount.(3)Notwithstanding anything contained in sub - section (1) where an order giving rise to refund is the subject matter of an appeal or any further proceedings and the Luxury Tax officer is of the opinion that the grant of the refund is likely to adversely affect the State revenue, the said officer may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
