Amendment status not verified — confirm the current text below against the official source.
(1) When the Boarc! is s~~tisfied that any charge leviable under this Chapter Notice of has been s i ~ o r ~ leviect UL. LI I or t~t~l(bly rei~mded, it m2.y issue a notice to the person who p W y m charges short is liable to pay suoh charge or to whom the refund has erroneously beein rn%de,.re- levied or quiring him to show cause why he should not pay the amount specified in the notlce: erroneously refunded. Provideti that no suoh notiae shall be issued after the expiry of three years- (a) when the charge is short levied, from the date of the payment of the (b) wkere a charge has been erroneousIy refunded, from the date of the refund. (2) The Board may after conside!ring the representation, if any, made by the person to whoh notice is issued uirddf sub-scction fl), determi~e the amount due from such person and thereupon SUCH person shall pay the amount so determirled.