Section 39 in The Assam Agricultural Income-Tax Act, 1939
39. Refund.
(1)The Superintendent of Taxes or Agricultural Income-tax Officer shall, in the prescribed manner, refund to an assessee any sum paid by such assessee in excess of the sum due from him under this Act, either by cash payment or at the option of the assessee by set-off against the sum due from him in respect of any other assessment year.(2)In for reasons of delay a refund due to an assessee is not made within ninety days of such refund being due, the State Government shall pay to such assessee simple interest at the rate of twelve per centum per annum of the amount refundable.Provided that the provisions of this sub-section shall not be applicable in case of an assessee whose agricultural income tax does not exceed two thousand five hundred rupees for that assessment year.(3)Refund under this Act shall be deemed to be due-(a)in cases where the tax assessed had been reduced on appeal or revision, etc., from the date the order of the appellate or revisional authority comes to the knowledge of the assessing authority;(b)in other cases, on the date an application for refund is made by the party claiming the refund.
