Amendment status not verified — confirm the current text below against the official source.
( 1) The .amount of penalty (if any) s~:!}~:~;i~~ levied under Section 13B, and the sum (if etc, any) forfeited to the Sta1te Government under Section 13B shall be paid by the dealer , or the person liable therefor in Government. treasury by such dat"' as may be specified in a notice issued by the Com- missioner for this purpose, being- a date not earlier than thirty days from ithe date of service of the notice : Provided that, the Comrnissi.oner may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of payment, or allow him to pay the penalty (if any) imposed under Section 13B or the sum forfeited by ins- talments. (2) Any penalty imposed or sum foreited under Section 13B which remains un-paid after the date specified in the notice for payment or after the extended date of pav- ment, and any instalment not duly paid. shall be recoverable as an arrear of land revenue, ,. THE ASSAM GAZETTE, EXTRAORDINARY, JULY 19, 1980 21 l ---· - -------------- (3) Notwithstanding anything contained in lhis Act or in any other law for the time being in force, where any sum collected by a person by way of tax in contraven- tion of Section 13A, is forfeited to the State Government under Section 13B and is recovered from him, such payment or recovery shall discharge him of the liabi- lity to refund the sum to the person from whom it was so collected. · (4) A refund of any such sum or any part thereof may be claimed from Govern- ment by the person from whom it was realised by way of tax, provided such tax was not passed on by him in any. form or manner to some other person and if such tax was so passed on to some other person, the claim for refund may be made by such other person only. (5) An application for such c1aim shall be made jn writing in the prescribed form to the Commissioner, within one year from the date of the order of forfeiture. (6 ) On receipt of an application under sub-section (5), the Commissioner shall 1 hold such inquiry as he deems fit, and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund ,..was actually paid in Government treasury or recovered, and no draw-back, set-off, refund or re- mission in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.''. N. SANJIVAREDDY, President. R. V. S. PERI SASTRI, Secy. to the Govt. of India. ------- ----,--- --- fJulllati--Printed and published by fhe Supdt. l/c., Assam Govt. PrinUac P-., (Ez•Gautte) No 8!-900-S00-25-19-7°1980.