Section 15: Refunds.

The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005Union territory Act of Jammu and Kashmir · Act 9 of 2005

(1) Any amount payable under the Act which has been paid by an assessee, but which was not due from him in consequence of order passed in review, appeal or revision, as the case may be, shall be refunded to the assessee in the prescribed manner.

(2) Interest at the rate of 2 per month for each complete month shall be payable to the assessee on such amount from the date of deposit to the date of refund.

Where this provision sits

Act	The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005
Section	15
Marginal note	Refunds.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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