Amendment status not verified — confirm the current text below against the official source.
Section (9-A) inserted. vide H.P. Act No. 12 of 2001. THE HIMACHAL PRADESH TOLLS ACT, 1975 7 (5) Notwithstanding anything contained in sub-section (4), the tolling authority may also order detention of the mechanical vehicle, including the goods, if any, being carried therein, for such period as may reasonably be necessary and shall allow the same to proceed only after the driver or the person-in-charge of the mechanical vehicle making payment of the toll and the amount of collection fee imposed under this section or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of toll and collection fee.] 1[10. Refund.- The Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer in-charge of the district either suo-moto or on an application shall, in the prescribed manner, refund to the lessee or any other person, with the prior approval of the Commissioner, any amount of lease money paid by such lessee or person under this Act, if the amount of lease money so paid is in excess of the amount due from him under this Act: Provided that refund shall only be allowed to the lessee in the event of any loss sustained on account of law and order situation, natural calamity or by acts of God or force majeure: Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of one year from the date on which such claim accrues.] 2[10-A. Appeal.- An appeal shall lie to the appellate authority, appointed by the State Government in this behalf, against any order passed under this Act, within sixty days of the passing of such order or within such further period as the appellate authority may, for sufficient cause, allow. 10-B. Revision.- The Commissioner may, on his own motion call for the record of any proceeding which is pending before, or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or the orders are prejudicial to the interest of revenue, may pass such order in relation thereto as he may think fit: Provided that powers under this section shall be exercisable only within a period of five years from the date on which such order was communicated.]