Section 13(3) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(3)[ Where any penalty is paid or collected -(a)by mistake, or(b)in excess of, or(c)when such penalty is not due,the penalty so paid or collected shall be refunded to such person, in such manner and subject to such condition as may be prescribed.] [Sub-section (3) of section 13 was added by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1987 (Tamil Nadu Act 36 of 1987).]
