Bare ActsThe Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961

Section 23

Amendment status not verified — confirm the current text below against the official source.

The Commissioner shall, in the prescribed man- ner ref~nd :o a producer or a dealer any sum paid or reahsed m excess of 1he swn due from him under Ptoaecutic.n for failure I{) fur.1isb returns, e1c. 78 this Act el.ther by cash payment or, at the option of the producer or dealer, by set off against_ the sum due from him in respect of any other pcnod. Any penalty remitted by the Commissioner shall be rn lunded or aJjusted in the like manner. ,·

Section 23 – The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961 | DailyLaw.ai