Section 32 in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
32. Refund.
(1)If in any case the Assessing Authority is satisfied that an assessee has paid any sum in excess of the amount due from him, the Assessing Authority, upon the application made in this behalf, shall allow the refund of such amount to the assessee.(2)Refund shall be made through Refund Voucher. The Assessing Authority shall cause to be maintained a register showing therein the amount refunded in Form XVIII.(3)If an application for refund is made, the official maintaining the register mentioned in sub-rule (1) shall with reference to the said register report whether or not any refund has already been allowed in respect of the said application. The Assessing Authority shall then dispose of the application on merits.
