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Section 24-B: Refund of duty etc.

1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)Union territory Act of Jammu and Kashmir · Act 9 of 1901

[24-B. Refund of duty etc.––Any amount of duty, tax, fine or fee paid by any person which was not payable under this Act shall be refunded to such person along with interest for the period of default at the rate of 2 per month :

Provided that if such amount has been recovered by the said person from any other person then such other person only shall be entitled to refund :

Provided further that if any amount has been refunded to a person who is not entitled to it, it shall be recovered from him as arrears of land revenue.]

Where this provision sits

Act1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)
Section24-B
Marginal noteRefund of duty etc.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act XIX of 1981. . Section 24-B inserted by Act XIX of 1981, s. 35.

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