Section 247(3) in Greater Hyderabad Municipal Corporation Act, 1955
(3)It shall be in the discretion of the Commissioner to disallow any claim for refund of the tax, unless application claiming such refund is made to him in writing before the expiry of 15 days after the end of the quarter to which the claim relates and is accompanied by the bill presented to the applicant under section 266 for the amount of the tax from which the refund is claimed.Dogs.