Bare ActsLuxury Tax on Tobacco (Validation) Act, 1964

Section 6

Recovery of licence fees refunded.--

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

Where any amount paid or purported to have been paid as a fee for licence under any of the rules or notifications specified in sub-section (3) of section 4 has been refunded after the 24th day of January, 1962, and such amount would not have been liable to be refunded if this Act had been in force on the date of the refund, the person to whom the refund was made shall pay the amount so refunded to the credit of the Government in any Government treasury on or before the 16th day of April, 1964, and, where such amount is not so paid, the amount may be recovered from him as an arrear of land revenue under the Revenue Recovery Act for the time being in force.

Section 6 – Luxury Tax on Tobacco (Validation) Act, 1964 | DailyLaw.ai