Section 11(4) in The Gujarat Entertainments Tax Act, 1977
(4)No application for refund under sub-section (1) shall be entertained by the prescribed officer unless it is made within a period of three years from the date of payment or recovery of the amount so claimed to have been paid or recovered in excess.[[11A. Authorities for implementation of the Act. [Section 11A was inserted by Gujarat 21 of 1978, Section 4 (w.e.f. 01-04-1978).] - (1) (a) For carrying out the purposes of this Act, the State government may appoint-(i)an officer to be the Commissioner of Entertainments Tax for the whole of the State of Gujarat;(ii)The Collector of a district or any other officer, not below the rank of a Collector, to be the Collector of Entertainments Tax for each district; and(iii)Such number of other officers and persons (with suitable designations) as the State Government thinks necessary.(b)An officer appointed under paragraph (iii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette, specify.(c)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax and the additional tax shall,-(i)in relation to the whole of the State, vest in the Commissioner of Entertainments Tax, and(ii)in relation to a district and subject to the superintendence and control of the Commissioner of Entertainments Tax under subclause (i), vest in the Collector of Entertainments Tax for the district.
