Section 13(viii) in The Bihar Irrigation and Flood Protection, (Betterment Contribution) Rules, 1961
(viii)When the betterment contribution or any part thereof is remitted under any of the conditions prescribed in the Act, an assessee who has paid the betterment contribution in a lump sum shall be entitled to the refund of the whole of it, if the whole has been remitted or to such part thereof as has been remitted in the manner indicated in Rule 12(i) and (ii).
