Amendment status not verified — confirm the current text below against the official source.
Special prouirtons relatzng to tax for periods pr~r to the date of publicatzon of the Act.-( I) Where respect of any land basic tax has been paid or collected for the peri etween the date of the commence- ment of this Act and the date of Iication of this Act in the Gazette, at a rate higher than the rate aJ ich basic tax is payable on such land under this Act. then the ds tax so collected for the aforesaid period shall be refunded. / (2) Nothing in this Act shaJ.b deemed to require a person to pay basic tax on any land situated inhe area comprismg the former State of Travancore-Cochin for the peld betv. ern the 1st day of April, 1956 and the 1st day of September, ~7, at a rate higher than Rs. 1-9-0 (One rupee and fifty-six naye pk) per acre per annum. (3) Any person entitled uJr sub-section (I) to a refund of excess tax paid or collected may apg to the prescnbed authority in the prescribed form within a perio~f ninety days from the date on which the order finally fixing the bas tax payable under this Act was com- municated to him, and no clal for such refund shall be entertained thereafter. I