(1) The Commissioner shall, in the prescribed manner, refund to the dealer any amount of tax or penalty paid by such dealer in excess of the amount due from him under this Regulation or unduly paid by him. The refund may arise from an order of assessment or from an order passed in appeal, revision or review under section 31, or reference under section 33, or from an order passed in respect of payment unduly made.
(2) (a) Where any declared goods referred to in section 14 of the Central Sales Tax Act, 1956 are sold by a dealer in the course ol inter- State trade or commerce and such dealer shows to the satisfaction of the Commissioner that a tax under this Regulation has been levied in respect of any earlier sale of &ucli goods made within Dadra and Nagar Haveli then an amount equal to the tax so levied shall be refunded to such dealer in such manner, and subject to such conditions as may be prescribed.
(b) On receipt of the application for refund referred to above the Commissioner shall, after verifying the claim, make an order either granting or rejecting the application wholly or in part:
Provided that no order rejecting the refund or granting the same in part shall be passed unless the dealer is given an opportunity of being heard.
(c) If the refund is granted it shall be refunded in the same manner as it is prescribed for refund referred to in sub-section (1).
(3) Notwithstanding anything contained in sub-section (I) or subsection (2), the Commissioner shall adjust the amount due to be refunded under sub-section (1) or sub-section (2) towards the recovery of any amount due from the dealer on the date of adjustment and shall then refund the balance, if any.
(4) Nothing in sub-section (1) or sub-section (2) shall be deemed to empower the Commissioner to amend, vary or rescind any assessment or to amend, vary or rescind any order passed in appeal, revision, or review under section 31, or reference under section 33 or to Confer on a dealer any relief in addition to what he is entitled under the provisions of this Regulation or section 15 of the Central Sales Tax Act,
1956.
23, Every registered dealer or other dealer on whom a notice has been served to furnish returns under sub-section (2) of section 17 shall keep a true account of the value of goods bought, and sold by him and if the Commissioner considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub-section he may require such dealer by notice in writing to keep such accounts (including records of sales) as may be prescribed.
Refu nd.
Accounts.
74 of 1956.
74 of 1956.
SEC. 1] THE GAZETTE OP INDIA EXTRAORDINARY 13$