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[Cites 0, Cited by 0] [Section 15A] [Entire Act]

State of Tamilnadu - Subsection

Section 15A(2) in Tamil Nadu Entertainments Tax Act, 1939

(2)Where such rectification has the effect of reducing an assessment or penalty, the authority competent to assess tax under this Act shall make any refund which may be due to the proprietor.