State Act
14
Section 14. Refund.
The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999
Act no. 16 of 19991999In forceHimachal Pradesh (State Act)
14. Refund.- The taxing authority, either suo-motu or on application made to it, shall, in the prescribed manner, refund any amount of tax or penalty, paid in excess of the amount due under this Act, to the person who paid such amount in excess: Provided that the refund under this section shall be subject to such conditions as may be prescribed.