Amendment status not verified — confirm the current text below against the official source.
Review. - Any order made under this Act, other than an order made by a Criminal Court, may be reviewed by the officer making it or his successor, but not to the disadvantage of the person against whom it is made, unless he has done anything to mislead the officer passing the order. [23A. Refunds. - The Petrol Taxation Officer shall, in the prescribed manner, refund to dealer any amount of tax, penalty or any other amount paid in excess of the amount due from him under this Act : Provided that no refund shall be made unless the claim for refund is made within twenty-four months from the date of the order giving rise to the refund.