Amendment status not verified — confirm the current text below against the official source.
The Commissioner, shall, in the prescribed manner refund to a dealer applying in his behaIf, any sum paid or realised in excess of the sum due from him under this Act, either by cash payment or at the option of the dealer by set off against the sum due from him in respect of any--other period. So much of the penalty paid by thc dealer as is remitted by the Commissioner shall be refunded or adjusted in thc like manner: Provided that no claim to refund of any sum paid or realised under this Act shalI be aIIowed unless it is made within twenty-four months from the date otz which-the order of assessment was passed or withi11 twelve months of the final order passed on appcal, revision or review in respect of the order of assess- ment, whichever period is later. Maintenance