Section 22 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
22. Refund of Tax.
- Any person who has paid the tax for a whole half year, and who ceases during such period to be liable to assessment, shall be entitled to a refund of a proportionate amount of the tax subject to the following conditions :(a)that the refund shall be made for whole months only;(b)that any broken period of less than full month shall be disregarded in calculating the refund ; and(c)that no refund shall be given unless a written notice in this respect is given by the person concerned to the Kar Nirdharan Adhikari.
