Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 31(4)] [Section 31] [Entire Act] State of Punjab - Subsection Section 31(4)(ii) in Punjab General Sales Tax Act, 1948 (ii)from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under any such law.