Amendment status not verified — confirm the current text below against the official source.
Refunds.- The prescribed authority shall in the prescribed manner, refund to a registered owner, applying in this behalf 2[either manually or electronically], any amount of 3[tax and surcharge] paid by such owner in excess of the amount due from him under this Act. 4[21-A. Power to amend Schedule.- (1) The State Government may, 5[XXXXXXXXX] by notification, add to or delete therefrom any goods specified in column (2) of the Schedule or amend the rate of additional goods tax specified in column (3) thereof and thereupon the said 6[Schedule-II] shall stand amended accordingly: Provided that the rate of the additional goods tax shall not be increased at any one time by more than 50% of the rate specified in the