Section 16 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
16. Payment of tax short levied or erroneously refunded [Sections 3, 17 (2) and 17 (2) (b)].
- Where tax has been short levied through inadvertance, error or miscalculation on the part of the District Magistrate or through his statement or mistake in the return submitted by or on behalf of the dealer or when any such tax after having been levied has been, owing to any such case, erroneously refunded, the person chargeable with the tax so short levied, or to whom such refund has been erroneously made, shall pay the deficiency or repay the amount paid to him in excess, on demand being made in respect of the same.
