Section 12 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
12. [Refunds] [This marginal note was substituted for the marginal note 'Refund of tax', by Gujarat 8 of 1989, section 4(2) (w.r.e.f. 22-12-1988).].
(1)If any proprietor satisfied that the Collector on account of any clerical or arithmetical error in calculating the amount of tax, the amount of 4[tax, penalty or interest paid by him] or recovered from him in respect of any period exceeds the amount with which he is properly chargeable under this Act for that period, he shall be entitled to a refund of the excess so paid or recovered.(2)Where as a result of an order passed under section 9 or 10 the refund of any amount becomes due to a proprietor, the Collector shall refund such amount to him.(3)The refund may be given either by cash payment or by deduction of such excess from the amount of tax due from such proprietor in respect of any other period.
