Section 21(1) in The M.P. Vritti Kar Adhiniyam, 1995
(1)If the Profession Tax Assessing Authority, is satisfied that the amount of tax or penalty paid by an employer or person for any year exceeds the amount to which he has been assessed under this Act for that year, it shall cause a refund to be made in each of such amount in the manner prescribed, found to have been paid in excess.
