Section 68 in The Kerala Agricultural Income Tax Act, 1991
68. Refunds.
(1)If any person satisfies the Agricultural Income tax Officer that the amount of tax paid by him for any, assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a 1 refund of the excess amount so paid.(2)Where, as a result of any order passed in appeal or other proceedings under this Act, refund of any amount becomes due to the assessee, the Agricultural Income tax Officer shall, except as otherwise provided in this Act refund the amount to the assessee without his having made any claim in that behalf.(3)If any advance tax paid by any person in accordance with section 37 is found in excess of the amount properly chargeable under this Act for the year, he shall be entitled to a refund of the excess amount so paid.(4)If any refund due under this section is not paid within, three months from the date of receipt of the order by which the claim for refund has arisen simple interest at 15 per cent per annum is to be paid to the assessee on such amount from the date of expiry of the said three months.
