State Act
7
Section 7. Refund of tax
THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
Act no. 16 of 19811981RepealedUttarakhand (State Act)
This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(v); it may still apply to matters that began before then.
7. Where the commissioner is satisfied that the proprietor has deposited tax in excess of the amount actually due, he shall grant a refund in respect of such amount or allow its adjustment against future payments of tax.