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[Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act]

State of West Bengal - Subsection

Section 21(1)(c) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

(c)Where an excess additional tax or one-time tax has been paid for any period on account of over assessment by the Taxing Officer or otherwise, the amount paid in excess of the amount payable under this Act shall be refunded.