Section 21 in Himachal Pradesh Passengers and Goods Taxation Act, 1955
21. Refunds.
- The prescribed authority shall in the prescribed manner, refund to a registered owner, applying in this behalf, any amount of [tax and surcharge] [Substituted for the word 'tax' vide Act No.1 o 1978.] paid by such owner in excess of the amount due from him under this Act.
