Section 16 in The Kerala Tax on Luxuries Acts, 1976
16. Limitation of claims for refund.
- No claim to any refund of the luxury tax under section 15 shall be admitted, unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a revision, within three years from the date of the order in appeal or revision, as the case may be.
