Section 49A in Punjab General Sales Tax Rules, 1949
49A. Refund under sub-section (3) of section 21-A.
- Where the refund of any amount becomes due as a result of an order passed under sub-section (1) or sub-section (2) of section 21-A, the Commissioner shall record an order sanctioning the refund where upon the amount due to the dealer shall be refunded to him in the manner laid down in rule 49.
