Bare ActsThe Assam Urban Immovable Property Tax Act, 1963

Section 21

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

The prescribed authority on being satisfied either on an application or on any other manner that the owner has paid in excess of the sum due from dm shall order, as soon as it may be, the refund ot the sum so paid in excess : Provided that the prescribed autho rity may set­ off such sum against other dues from the same owner. 9 B^ctifica-