State Act
15
Section 15. Refunds.
THE JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005
In forceJammu and Kashmir (State Act)
15. Refunds. (1) Any amount payable under the Act which has been paid by an assessee, but which was not due from him in consequence of order passed in review, appeal or revision, as the case may be, shall be refunded to the assessee in the prescribed manner. (2) Interest at the rate of 2 per month for each complete month shall be payable to the assessee on such amount from the date of deposit to the date of refund.