Section 3(2) in The M.P. Koyala Upkar (Manyatakaran) Adhiniyam, 1964
(2)For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of the enactment, the assessment of such cess for any period;(b)for claiming refund of the cess paid by him in excess of the amount due from him under the enactment.
