(1) No court inferior to that of a Judicial Magistrate of a First class shall try any offence punishable under this Act.
(2) The offence under this Act shall be cognizable and bailable.
24. The State Government or any other officer authorized by the State Government in this regard shall refund to the owner, applying in this behalf, any amount of tax or penalty paid by such owner in excess of the amount due from him under this Act, in such manner, as may be prescribed:
Provided that no refund under this section shall be allowed unless all the arrears of tax are cleared:
Compounding of offence.
Trial of offence.
Refunds.
116 HARYANA GOVT. GAZ. (EXTRA.), SEPT. 19, 2016 (BHDR. 28, 1938 SAKA} Power to' make Tules.
Power to remove difficulties.
Repeal and savings.
Provided further that no refund under this section shall be allowed, unless the claim for refund is made within a period of six months from the date on which such claim accrues.
25. The State Government may, by notification and subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
26. Ifany difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, ‘make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for the purpose of removing the difficulty.