Section 12(13) in Haryana Tax on Luxuries Act, 1994
(13)If the sale proceeds of any tobacco sold or the amount obtained on the disposal of any tobacco otherwise than by ways of sale under the provisions hereinbefore contained exceeds the penalty imposed in respect of such tobacco, such excess amount after deducting the expenses and incidental charges referred to in subsection (12) shall be retuned by the officer who conducted the sale or otherwise disposed of the tobacco, to the owner of the tobacco.
