Section 9AA in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
9AA. [ Refund of excess payment. [Section 9A which was inserted by Gujarat 15 of 1963, section 3, was renumbered as section 9A by Gujarat 6 of 1977, section 2 (w.e.f. 01-07-1963).]
-The Tax Officer shall refund to an operator in such manner as may be prescribed [the amount of tax and penalty and interest (if any)] paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from [the amount of tax and penalty and interest (if any)] [These words and brackets were substituted for the words and brackets 'the amount of tax and penalty (if any)' by Gujarat 15 of 1963, section 3(1) (w.e.f. 01-07-1963).] due in respect of any other period:Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respect of which a notice [under subsection (1) of section 9 or, as the case may be, under sub-section (2) of section 9A) has been served on the operator, and shall then refund the balance (if any).] [These words, brackets, figures and letter were substituted for the words, brackets and figures 'under sub-section (1) of section 9', by Gujarat 15 of 1963, section 3(2) (w.e.f. 01-07-1963).]
