Section 13(1) in The Punjab Passengers and Goods Taxation Rules, 1952
(1)An application from an owner for refund of excess tax paid shall be made to the [(Assessing Authority)] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.] and shall clearly and briefly specify the grounds on which the refund is claimed.
