Section 4(2) in Kerala Surcharge on Taxes Act, 1957
(2)Where any sum is forfeited to the Government under sub-section (1) if any person from whom the amount was collected in contravention of the provisions of sub-section (2) of section 3 may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person and the procedure prescribed for reimbursement of the tax forfeited under sub-section (1) of section 46A of the Kerala General Sales Tax Act 1963 (15 of 1963) shall mutatis mutandis apply to such reimbursement.
