Section 237 in Greater Hyderabad Municipal Corporation Act, 1955
237. Applications for refund and how to be made.
- It shall be in the discretion of the Commissioner to disallow any claim for refund of any property tax unless application therefor is made to him in writing within thirty days after the expiry of the half-year or quarter-year, as the case may be, to which the claim relates accompanied by the bill presented to the applicant under section 266 for the amount of the tax from which the refund is claimed.
