Section 20(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)The Assessing Authority shall, in the prescribed manner; refund to an assessee applying in this behalf the amount paid by such assessee in excess of the amount of tax due from him under this Act either by cash payment or by deduction of such excess from the amount of tax due in respect of any other period:Provided that no claim for such refund shall be allowed unless it is made within a period of two years from the date of the order of assessment or, as the case may be, within a period of one year from the date of order passed in appeal or revision or under section 21.
