Section 5A in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
5A. [ Refunds.]
- The Petrol Taxation Officer shall, in the prescribed manner, refund to a dealer applying in this behalf any amount of tax paid by such dealer in excess of the amount due from him under this Act :Provided that no claim refund of any tax paid under this Act shall be allowed, unless it is made within a period of three years from the date of its payment into the treasury or within three years of the final order passed in appeal, revision or review, whichever period expires later.
