Section 20 in The Punjab Passengers and Goods Taxation Act, 1952
20. Exclusion of jurisdiction of civil Courts.
- No civil Court shall have jurisdiction in any matter, which the State Government or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of and regarding the manner in which the State Government or any prescribed authority excise any power vested in it or him by or under this Act or the rules made thereunder.[21. Refunds. - The prescribed authority shall, in the prescribed manner, refund to the owner, applying in this behalf, any amount of tax or penalty paid by such owner in excess of the amount due from him under this Act] [Substituted for Section 21 by Haryana Act 24 of 1971.][either by a refund voucher or, at the option of the owner, by deduction of such excess from the amount of tax or penalty due in respect of any other period :Provided that no refund under this section shall be allowed, unless the claim for refund is made within a period of three years from the date on which such claim accrues.] [Added by Haryana Act 5 of 1973.]
