Section 13(2) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(2)Where any tax is paid by mistake or in excess, such tax so paid or collected [shall, on an application made within such period, be refunded] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).] to such person in such manner and subject to such conditions as may be prescribed.
