Amendment status not verified — confirm the current text below against the official source.
(1) Where tax levied and collected under this Act in respect of the entry of any specified goods into the Calcutta Metropolitan Area has been short-levied through inadvertance, error or misconstruction on the part of the prescribed authority or through mis-statement of the dealer as to the quantity or description or value of such goods or for any other reason, or, when any such tax, after having been levied and collected, has been erroneously refunded, the dealer on whom the tax was so short-levied or the person to whom such refund was erroneously made, shall pay the deficiency or repay the amount erroneously refund ed to him, as the case may be, within three months from the date on which demand is made for the payment of the amount so short-levied or the amount erroneously refunded. (2)> Where any goods or any part thereof referred to in sub-section (1) have not been transported or removed from the notified place, the prescribed authority may, by order, prohibit the transportation or renalval, as the case may be, of such goods until the deficiency in the tax has been paid in full or the amount which had been erroneously refunded is repaid in. full. The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. 18 or 1970.] •