Amendment status not verified — confirm the current text below against the official source.
Refunds.- (1) If any person satisfies the assessing autho- rity that the amount of plantation tax paid by him for any year exceeds the amount with which such person is properly as~ess able under this Act for that year, he shall be entitled to a refund of any such exces..;. (2) The appellate authority in the exercise of his appellate powers, if satisfied to the hke effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess.