Section 8 in The West Bengal Building Tax Act, 1996.
8. Refund of tax. -
Where any owner proves to the satisfaction of the prescribed authority, upon application made by him within one year from the date of payment of the tax by him, that a tax in respect of the building or part thereof has been paid by him in excess of what is payable under section 6, the amount of the excess tax so paid by him shall be refunded to him in the prescribed manner.
