Section 21 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
21. Refunds.
- Any person who has paid any tax or penalty in excess of the amount due under this Act may, within ninety days of the service of the order of assessment or that passed on appeal or revision, as the case may be, apply for a refund and the amount paid in excess shall be refunded accordingly.
