State Act

22

Section 22. Refunds.

THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

In forceJammu and Kashmir (State Act)

22. Refunds. The 1[Assessing authority] shall, in the prescribed manner, refund to a registered owner, applying in this behalf, any amount of tax paid by such owner in excess of the amount due from him under this Act.