Section 50(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Subject to the other provisions of the Act and the rules made thereunder, the Assessing Authority shall refund [in the prescribed manner any sum paid by a person under this Act] [The words to a dealer the amount of tax, penalty and interest, if any, paid by such dealer' substituted with the words' in the prescribed manner any sum paid by a person under this Act' vide J&K Taxation Law Amendment Act, 2009 dated 20th March 2009.] in excess of the amount due from him.
