(1) Any question as to whether a tax or penalty is recoverable under this Act, the person from whom it is due and the amount so recoverable shall be determined by the Petrol Taxation Officer for the area where the sale taxes place.
(2) No such order shall be made final until an opportunity has been given to any person concerned to appear in person or by duly authorised agent before the Petrol Taxation Officer; but once the order has been made final a certificate given under the hand of the Petrol Taxation Officer shall, subject to the provisions of this Act with regard to appeal, review and revision be final and conclusive proof both as to the amount of tax or penalty which is due and as to the person from whom it is due.
[5A. Refunds.] - The Petrol Taxation Officer shall, in the prescribed manner, refund to a dealer applying in this behalf any amount of tax paid by such dealer in excess of the amount due from him under this Act :
Provided that no claim refund of any tax paid under this Act shall be allowed, unless it is made within a period of three years from the date of its payment into the treasury or within three years of the final order passed in appeal, revision or review, whichever period expires later.
CHAPTER III Licensing of Dealer.
[6. Person not to carry on business as dealers without licence. - After the expiry of a period of two months from the commencement of the Punjab Motor Spirit (Taxation of Sales) Amendment Act, 1974, no person shall carry on business as a dealer unless he is in possession of a valid licence :
Provided that nothing in this sub-section shall apply to a dealer who does not effect the sale of motor spirit at the first stage :
Provided further that a licence issued under this Act before the commencement of the Punjab Motor Spirit (Taxation of Sales) Amendment Act, 1974, shall on such commencement, be deemed to be cancelled].