Section 9 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
9. Application for refund.
(1)An application for refund in Form 4 shall be submitted to the Assessing Authority within a period of thirty days to which refund is related.(2)The Assessing Authority, on "receipt of the application" for refund referred to in sub-rule.(3)[ In case where the applicant has become entitled to refund under the Act, the Assessing Authority shall first adjust the amount of refund towards the liability of tax or penalty from such applicant. The Refund Adjustment Order shall be in From 5A.(4)If the Applicant desire the payment by adjustment against any amount payable by him, the Assessing Authority shall make out a Refund Adjustment Order in Form 5A authorizing the applicant to adjust the same against any amount payable by him.] [Added by Notification No. (GHN-13) GER-2016-S. 20(3)/Th, dated 11.2.2016.]
