Section 24B. Refund of duty etc.

3[24-B. Refund of duty etc.––Any amount of duty, tax, fine or fee paid by any person which was not payable under this Act shall be refunded to such person along with interest for the period of default at the rate of 2 per month : Provided that if such amount has been recovered by the said person from any other person then such other person only shall be entitled to refund : Provided further that if any amount has been refunded to a person who is not entitled to it, it shall be recovered from him as arrears of land revenue.]