Section 19 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
19. [ Refund of excess payment. [Section 19 was substituted for original section by Gujarat 20 of 1978. w.e.f. 1-4-78]
- The prescribed authority shall refund to a person the amount of lax, penalty, interest or fee (if any), paid by such person in excess of the amount due from him under this Act. The refund may be made either by cash payment or, at the option of the person entitled to such refund, by deduction of such excess from the amount of tax, penalty, interest or fee due from him:Provided that the prescribed authority shall first apply such excess towards the recovery of any amount due from such person in respect of which a notice under subsection (4) of section 7 or, as the case may be, sub-section (2) of section 7A has been issued, and shall then refund the balance (if any).]
