Section 15: Refunds

The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)State Act of Kerala · Act 17 of 1960

(1) If any person satisfies the assessing autho rity that the amount of plantation tax paid by him for any year exceeds the amount with which such person is properly as~ess able under this Act for that year, he shall be entitled to a refund of any such exces..;.

(2) The appellate authority in the exercise of his appellate powers, if satisfied to the hke effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess.

Where this provision sits

Act	The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)
Section	15
Marginal note	Refunds
Jurisdiction	State of Kerala
Status	In force as published by the source

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