Amendment status not verified — confirm the current text below against the official source.
Refunds—(1) If any proprietor satisfies the assessing authority that the amount of the luxury tax paid by him exceeds the amount of such tax payable by him under this Act, he shall be entitled to a refund of such excess (2) The appellate authority in the exercise of its appel- late pOWers or the Board of Revenue in the exermse of its revisional powers, it satisfied to the like 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.