Section 23-A: Refunds.

The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)Union territory Act of Jammu and Kashmir · Act 5 of 2005

[23-A. Refunds.— The Petrol Taxation Officer shall, in the prescribed manner, refund to dealer any amount of tax, penalty or any other amount paid in excess of the amount due from him under this Act :

Provided that no refund shall be made unless the claim for refund is made within twenty-four months from the date of the order giving rise to the refund.]

Where this provision sits

Act	The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)
Section	23-A
Marginal note	Refunds.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act XVII of 1978. Section 23-A inserted by Act XVII of 1978, s. 12.

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