(1) Whenever the State Government consider it necessary in public interest so to do, it may, by order in writing, direct the Board to cancel any of the scales in force or modify the same within such period as it may specify.
(2) If the Board fails or neglects to comply with such direction within the specified period, the State Government may cancel any of such scales or make such modifications therein as deemed fit:
Provided that before so cancelling or modifying any scale, the Government shall consider the objection or suggestion if any, which may be made by the Board during the specified period.
(3) When, in pursuance of this section, any of the scales has been cancelled or modified, such cancellation or modification shall be published by the State Governments in the Official Gazette and shall only thereupon have effect accordingly.
Exemption or remission of rates or charges.
44. The Board may, in special cases, and for reasons to be recorded in writing, exempt either wholly or partly any goods, vehicles, or vessels or class of goods, vehicles or vessels from the payment of any rate or charge leviable in respect thereof according to any scale of rates in force under this Act or remit the whole or any portion of such rate or charge so levied.
Refund of overcharges.
45. No person shall be entitled to a refund of an excess charge made by the Board unless his claim to the refund has been preferred in writing by him or on his behalf to the Board within six months from the date of payment duly supported by all original relevant documents:
Provided that the Board may, of its own motion, remit excess charges made against its bills at any time.
40 Notice of Payment of charges short levied or erroneously refunded.
46.(1) When the Board is satisfied that any charge leviable under this Chapter has been short levied or erroneously refunded, it may issue a notice to the person who is liable to pay such charge or to whom a refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:
Provided that, no such notice shall be issued after the expiry of three years from the date of the payment of the charge, when the charge is short levied or from the date of the refund, where a charge has been erroneously refunded.
(2) The Board may, after considering the representation, if any, made by the person to whom notice has been issued under sub-section (1), consider the representation and determine the amount due from such person and thereupon such person shall be bound to pay the amount so determined.
Time for payment of rates on goods.
47. The rates in respect of goods to be landed shall be payable immediately on the landing of the goods and rates in respect of goods to be removed from the premises of the Board or to be shipped for export or to be transhipped shall be payable before the goods are removed, shipped or transhipped.
Board’s lien for rates.