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State of Haryana - Section

Section 13 in The Punjab Passengers and Goods Taxation Rules, 1952

13. Refund of excess tax paid.

(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.
(2)When the [(Assessing Authority)] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.] is satisfied that a refund is due, he shall record an order sanctioning the refund and communicate the order to the applicant.
(3)[ When an order directing the refund of any amount has been made the Assessing Authority shall, if the owner desires in writing for payment in cash, issue to him a refund order for such amount in form STR 34 (appended to the sub-treasury rules).
(4)If the owner desires adjustment of the amount refundable to him, against any amount subsequently payable by him the Assessing Authority shall issue a refund adjustment order in form PTT 22 authorising the owner to deduct the sum to be refunded to him from the amount payable in respect of any period following that in respect of which the refund adjustment order is issued. The refund adjustment order shall be made in duplicate, one copy of which shall be issued to the owner and the other shall be retained by the Assessing Authority and placed on the personal file of the owner.
(5)In support of any claim for deduction, the owner shall attach a copy of the refund adjustment order to the challan showing the credit into the treasury of the amount in respect of the period or periods following that in which the refund adjustment order was issued or for any amount determined to be payable by him subsequently.
(6)After allowing deduction, under sub-rule (5) the Assessing Authority shall cause the refund adjustment order to be cancelled] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.].