Section 44 in The Bihar Entertainments Tax Rules, 1984
44. Refund other than refund under section 11.
- If the prescribed authority in rule 3, is satisfied upon claim made in this behalf, that tax has been paid by or on behalf of any proprietor with which he was not properly chargeable, or which was in excess of the amount with which he was properly chargeable, the said authority shall allow a refund of the amount so paid in excess to such proprietor or in the case of death of such proprietor, to his legal representative:Provided that no claim for the refund of any tax or penalty shall be entertained, unless it is made within six months of the date of the service of the notice of excess payment.
