அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
Where the amount of the Land Lease Tax charged or collected by the Commissioner General of Inland Revenue under section 21, is in excess of the actual amount of the
Land Lease Tax payable by a Lessee under section 6, the
Commissioner General shall on a written application made by the person who has paid the excess amount, refund the excess amount so paid to that person.
(2)
The excess amount referred to in subsection (1) shall be paid to the applicant within six months of the receipt of the application.