Section 14: Refund

The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999State Act of Himachal Pradesh · Act 16 of 1999

The taxing authority, either suo-motu or on application made to it, shall, in the prescribed manner, refund any amount of tax or penalty, paid in excess of the amount due under this Act, to the person who paid such amount in excess:

Provided that the refund under this section shall be subject to such conditions as may be prescribed.

Where this provision sits

Act	The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999
Section	14
Marginal note	Refund
Jurisdiction	State of Himachal Pradesh
Status	In force as published by the source

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