The prescribed authority shall in the prescribed manner, refund to a registered owner, applying in this behalf 2 [either manually or electronically], any amount of 3 [tax and surcharge] paid by such owner in excess of the amount due from him under this Act.
4 [21-A. Power to amend Schedule.- (1) The State Government may, 5 [XXXXXXXXX] by notification, add to or delete therefrom any goods specified in column (2) of the Schedule or amend the rate of additional goods tax specified in column (3) thereof and thereupon the said 6 [Schedule-II] shall stand amended accordingly:
Provided that the rate of the additional goods tax shall not be increased at any one time by more than 50% of the rate specified in the
1. Sections 17 and 18 omitted by H.P. Act No. 9 of 1968.
2. Inserted vide H.P. Act No. 4 of 2013.
3. Substituted for the word “tax” vide H.P. Act No.1 o 1978.
4. Section 21-A inserted vide H.P. Act No. 1 of 1997, effective from 1st October,
1996.
5. The words “subject to previous publication,” omitted vide H.P. Act No. 5 of
2005.
6. Substituted for the word “Schedule” vide H.P. Act No. 20 of 1997, effective from 14th August, 1997.
24 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1 [Schedule-II].
(2) Every notification issued under sub-section (1) shall, as soon as may be, after it is issued, be laid on the Table of the Legislative Assembly.]