Amendment status not verified — confirm the current text below against the official source.
The authority referred to in clause (b) of section 5 shall, in the prescribed manner, refund to the owner of the rice mill applying in this behalf any amount of the tax paid by such owner in excess of the amount due from him under this Act either by cash payment or, at the option of such owner, by deduction of such excess from the amount of the tax due in respect of any other period. inspt•etiou, - •