Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 47(2)] [Section 47] [Entire Act] UT Chandigarh - Subsection Section 47(2)(m) in The Punjab Tax on Luxuries Act, 2009 (m)prescribing the manner and period in which refund is to be made to the proprietor of the amount of tax, penalty or interest under section 22;