Section 31D(1) in Kerala General Sales Tax Rules, 1963
(1)Any person from whom the amount was collected in contravention of the provision in sub-section (2) or sub-section (3) shall be allowed reimbursement of any amount forfeited to Government under sub-section (1) of Section 46A subject to the following conditions, namely:-(a)he furnishes a statement in Form 40 duly filled up and certified by the dealer who realised the excess or illegal tax:(b)he furnishes along with the said statement in Form 40, the original of the bill or bills evidencing such collection;(c)the statement in Form 40 shall be submitted to the assessing authority which ordered forfeiture of the illegal or excess collection within a period of 3 years from the date on which the order of forfeiture was passed under sub-section (1) of Section 46A.
