Any person who has paid the tax for a whole half year, and who ceases during such period to be liable to assessment, shall be entitled to arefund of a proportionate amount of the tax subject to the following conditions; (a) that the refund shall be made for whole months only;
(b) that any broken period of less than a full month shall be disregarded in calculating the refund; and
(c) that no refund shall be given unless a written notice in this respect in given by thé person concerned to the Kar Nirdharan Adhikari.
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