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[Cites 0, Cited by 0] [Section 27(1)] [Section 27] [Entire Act]

State of Rajasthan - Subsection

Section 27(1)(a) in The Rajasthan Value Added Tax Rules, 2006

(a)Subject to the provisions of sub-section (2) of section 17, section 53 and 54, where the assessing authority or the authorized officer after having verified deposits, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorized officer, suo motu or on an application made in this behalf in Form VAT-20 or VAT-21 or VAT-22, as the case may be, shall pass an order for refund, and shall issue a refund order in Form VAT-23 along with an advice to the Treasury Officer or Sub-Treasury Officer or the Manger of the Bank authorized to receive money on behalf of the State Government, in Form VAT-24.