Amendment status not verified — confirm the current text below against the official source.
(Section 9.) (3) Where an owner brings in writing to the notice of the Commis- sioner or any person appointed under sub-section (2) of section 4 having jurisdiction on such owner, within six months from the date of assessment made under sub-section (1), relating to any year or part thereof that due to his error in fact or in law, an amount of the tax has been paid by him in excess of what was payable in respect of any year or part thereof, the Commissioner or such person shall, re-open such assessment for making fresh assessment under sub-section (2) of section 7. (4) An owner may furnish his declaration relating to any year or part thereof falling within the eligible period in accordance with the provisions of sub-section (1) of section 7 on any day prior to the 30th day of July, 1999. (5) Notwithstanding the provisions of sub-section (1) of section 8A or sub-section (1) of section 9, no penalty under the said provisions shall be imposed on any owner referred to in sub-section (1) of this section, where such owner furnished or furnishes before the 30th day of July, 1999, his declaration in accordance with the provisions of sub-section (1) of section 7 relating to any year falling within the eligible period.".