Section 23A in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
23A. [ Refunds. [Section 23-A inserted by Act XVII of 1978, s. 12.]
- The Petrol Taxation Officer shall, in the prescribed manner, refund to dealer any amount of tax, penalty or any other amount paid in excess of the amount due from him under this Act :Provided that no refund shall be made unless the claim for refund is made within twenty-four months from the date of the order giving rise to the refund.
