Section 13C
( 1) The . amount of penalty (if any) s levied under Section 13B , and the sum (if etc, any) forfeited to the Sta1te Government under Section 13B shall be paid by the dealer , o or the person liable therefor in Government. treasury by such dat"' as may be specified in a notice issued by the Commissioner for this purpose , being- a date not earlier than thirty days from ithe date of service of the notice :
13C. ( 1) The . amount of penalty (if any) s levied under Section 13B , and the sum (if etc, any) forfeited to the Sta1te Government under Section 13B shall be paid by the dealer , o or the person liable therefor in Government. treasury by such dat"' as may be specified in a notice issued by the Commissioner for this purpose , being- a date not earlier than thirty days from ithe date of service of the notice :
Provided that , the Comrnissi.oner may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of payment , or allow him to pay the penalty (if any) imposed under Section 13B or the sum forfeited by instalments.
Any penalty imposed or sum foreited under Section 13B which remains un-paid after the date specified in the notice for payment or after the extended date of pavment, and any instalment not duly paid. shall be recoverable as an arrear of land revenue ,
.....______
,.
Notwithstanding anything contained in lhis Act or in any other law for the time being in force, where any sum collected by a person by way of tax in con travention of Section 13A, is forfeited to the State Government under Section 13B and is recover ed from him, such payment or recovery sh all discharge him of the liability to r efund the sum to the person from whom it was so collected. ·
A refund of any such sum or any part thereof may be claimed from Government by the person from whom it was realised by way of tax, provided such tax was not passed on by him in any. form or manner to some other person and if such tax was so passed on to some other person, the claim for refund may be made by such other person only.
An application for such c1 aim shall be made jn writing in the pr escribed form to the Commissioner, within one year from
the date of the order of forfeiture.
1
------
(6 ) On receipt of an application under sub-section (5), the Commissioner shall hold such inquiry as he deems fit, and if the Commissioner is satisfied that the claim is valid and admissible and t hat the amount so claimed as refund ,..w .was actually paid in Government treasury or recover ed , and no draw-back, set-off, refund or r e -mission in respect of that amount was granted , he shall refund the sum or any part thereof, which is found due to th e person concerned.'' .
N. SANJIVAREDDY, President.
R. V. S. PERI SASTRI, Secy. to the Govt. of India.
----
,--
fh
,