Section 11 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
11. Refund of tax.
- The assessing authority shall refund to a person the amount of the tax and the penalty, if any, paid by such person in excess of the amount due from him for any period and the refund may be either by cash payment or, at the option of the person, by deduction of such excess from the amount of the tax and the penalty, if any, due from that person in respect of any other period;Provided that the assessing authority shall first apply such excess towards recovery of any amount due in respect of which a notice under Sub-section (4) of Section 10 to has been issued, and shall then refund the balance, If any.
