Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such rules as may be made the amount of tax, penalty or interest paid in excess of the amount finally determined as payable by the dealer under this Act, shall be refunded to him, on his application within 60 days of the date on which the applicaton is filed by him: Provided that such application shall not be enter- tained unless it is filed before the prescribed authority within twelve months from the date on which the order of assessment was passed: Person authorised to collect tax from purchasers. Procedure when tax is paid in excess. Provided further that where the assessment was UD- der appeal, revision or any other proceedings under this Act, the said period of limitation shall commence from the date on which the order in appeal, revision or other proceedings is passed: Provided also that any dealer may, by application. request or the prescribed authority may, on its own mo- tion, set off the refund due against any other dues of the dealer under this Act or under any other Act. (2) Where a tax has been levied under this Act in res- pect of sales or purchases inside the State of any declared good sand such goods are subsequently sold in the course of inter-State trade or commerce, the tax 80 levied shall be re-irnbursed to the person making such sale in the course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed: Provided that no such reimbursement shall be made unless an application in writing is made before the pres- cribed authority under this Act within twelve months of the date on which the inter-State sale is made, which pe- riod may be extended for sufficient cause by the said au- thority by such time as may be considered necessary by it for reasons to be recorded in writing. 9 ["(3) where any goods are delivered under any agree- ment of hire-purchase or of any system of payment by instalments and tax under this Act has been levied on the dealer who made the delivery of the said goods and such goods are returned to the said dealer at any time duri- ng which the agreement of hire-purchase subsists, the proportionate amount of tax levied on the unpaid instal- ments of sale price shall be refunded to the said dealer: Provided that no such refund shall be admissible un- less a claim therefor is filed before the prescribed autho- rity in such manner and within such time as may be prescribed. ") 'l~."