( I) Where respect of any land basic tax has been paid or collected for the peri etween the date of the commence ment of this Act and the date of Iication of this Act in the Gazette, at a rate higher than the rate aJ ich basic tax is payable on such land under this Act. then the ds tax so collected for the aforesaid period shall be refunded. /
(2) Nothing in this Act shaJ.b deemed to require a person to pay basic tax on any land situated inhe area comprismg the former State of Travancore-Cochin for the peld betv. ern the 1st day of April, 1956 and the 1st day of September, ~7, at a rate higher than Rs. 1-9-0 (One rupee and fifty-six naye pk) per acre per annum.
(3) Any person entitled uJr sub-section (I) to a refund of excess tax paid or collected may apg to the prescnbed authority in the prescribed form within a perio~f ninety days from the date on which the order finally fixing the bas tax payable under this Act was com municated to him, and no clal for such refund shall be entertained thereafter. I