Section 13(2) in The Punjab Passengers and Goods Taxation Rules, 1952
(2)When the [(Assessing Authority)] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.] is satisfied that a refund is due, he shall record an order sanctioning the refund and communicate the order to the applicant.
