Clause 8

The principal Ordinance is hereby amended by inserting immediately after section 8 thereof the following new sections: —“Refund of duty overpaid8A. It shall be lawful for the Comptroller, if it is proved to his satisfaction that any money has been overpaid as entertainments duty under this Ordinance, to direct the refund of the money so overpaid:Provided that no such refund shall be allowed unless a claim in respect thereof is made within six months of such over-payment.Duty not paid, short paid, or erroneously refunded8B. Whenever for any reason entertainments duty payable under this Ordinance has not been paid, or has been short paid, or the whole or any part of entertainments duty, after having been paid, has, owing to any cause, been erroneously refunded, the person liable to pay such duty, or the person to whom such refund has been erroneously made, as the case may be, shall pay the entertainments duty not paid or short paid, or the amount erroneously refunded to him, on demand being made by the Comptroller, within six months of the date of such non-payment, or short payment, or erroneous refund, as the case may be, without prejudice to any other remedy for the recovery of the amount unpaid or erroneously refunded.”.