Section 5(2) in Rajasthan Provisional Collection of Taxes Act, 1958
(2)Where a declared provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of Section 4, refunds shall be made of all taxes collected which would not have been collected, if the declaration in respect of it had not been made.Notifications[Notification No. F. 9(2) E&T/62/1 dated 26-3-1962, published in the Rajasthan Gazette IV-C, Extraordinary, dated 26-3-1962.]In pursuance of sub-clause (3) of the Rajasthan Electricity (Duty) Bill, 1962, read with the declaration inserted therein under Section 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Rajasthan Act 23 of 1958), the State Government being of the opinion that it is expedient in public interest to do so hereby exempts from tax the energy consumed-
