THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)
Section 23A. Refunds.
1[23-A. Refunds.— The Petrol Taxation Officer shall, in the prescribed manner, refund to dealer any amount of tax, penalty or any other amount paid in excess of the amount due from him under this Act :
Provided that no refund shall be made unless the claim for refund is made within twenty-four months from the date of the order giving rise to the refund.]
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Cases citing this section
No order or office report we hold cites this section yet.
Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF