(a) Application for refund under section 23-A shall be made by the dealer to the Petrol Taxation Officer and in the said application he shall specify the grounds on which refund is claimed, the number and date of the treasury receipt under which it was deposited and the month and the year in respect of which payment was made.
1. Rule 19-A omitted by SRO-218 dated 9-4-1979.
2. Heading of rule 20 substituted and existing rule 20 renumbered as sub-rule (a) ibid.
3. Substituted ibid.
4. Sub-rules (b) and (c) inserted ibid.
5. Rule 20-A inserted ibid.
(b) The Petrol Taxation Officer, after considering the claim on the basis of the assessment and other records shall make an order in writing accepting or rejecting the claim giving reasons thereof.
(c) The refund voucher, if the claim is accepted, shall be issued in Form P-12 provided that if the refund due exceeds Rupees one thousand the Petrol Taxation Officer shall before sanctioning the refund obtain prior approval of the Commissioner through Chief Petrol Taxation Officer.
Immediately after the issue of refund voucher and advice in Form P-13 containing, interalia, name and address of the refundee, number and date of refund voucher and the amount of refund, shall be forwarded to the Treasury Officer.
(d) The Petrol Taxation Officer may in lieu of issuing refunds voucher to a dealer from whom any amount of tax, interest, penalty or any other sum is recoverable pass an order of adjustment in Form P-14 and send the refund voucher to the treasury for credit to the appropriate head of account alongwith a challan in form P-15. A copy of the order of adjustment alongwith 4th foil of receipted challan shall be issued to the dealer.
(e) A register of refund shall be maintained in Form P-15.]
21. Appeal and revisions. ––(a) Every appeal under sub-section
(1) of section 22 of the Act shall be presented within one month from the date of the order appealed against and shall be accompanied by the order appealed against in original or by an authenticated copy of such order, unless the omission to produce such order or copy thereof is explained to the satisfaction of the appellate authority. The time spent in obtaining an authenticated copy of such order shall be excluded from the period of limitation prescribed above.
(b) The appeal may be sent by post, or may be presented to the officer concerned or to such other officer as he be may appoint in this behalf by the party concerned or by a recognised agent or legal practitioner.
23. Punishment for the breach of rules, for refusing, neglecting, or failing to furnish information and for furnishing false information. ––(a) Persons convicted of the breach of any of these rules render themselves liable to punishment of fine, under sub-section (3) of section 24 of the Act, which may extend to one hundred rupees, and where the breach is a continuing one with further fine which may extend to twenty rupees for every day after the first day during the breach has continued.
(b) Persons who are bound under these rules to furnish information by submitting returns and maintaining registers in the prescribed forms, preserving relevant records, or in any other manner, render themselves liable to punishment under 1[section 176 of the Ranbir Penal Code], if they refuse, neglect or without lawful excuse, fail to furnish the required information in the prescribed manner.
(c) Persons who furnish information, which they know or have reasons to believe to be false, render themselves liable to punishment under 2[section 177 of the Ranbir Penal Code].