(2)If, after the objection has been determined under section 131, the previous valuation is altered or after the appeal has been disposed of under section 142, the valuation decided under section 131 is altered, then, -(a)Any sum already paid under sub-section (1) of this section or deposited under section 142, in excess, shall be refunded or allowed to be set-off against any present or future demand or the Municipality under this Act; and(b)Any deficiency shall be deemed to be an arrear of the tax and shall be payable and recoverable as suchProvided that -(i)If any premises have, for the purpose of valuation under this Chapter, been for the first time valued or sub-divided or amalgamated with any other premises and an objection to valuation hereof has been made under section 129, then the tax on lands and buildings shall, pending the final determination of the objection, be paid on such valuation; and(ii)If, when such objection has been finally determined, such valuation is reduced, and if the tax on lands and buildings has already been paid thereon, then the sum paid in excess, shall be refunded or allowed to be set-off against any present or future demand of the Municipality under this Act.Chapter - III Scavenging Tax
