Clause 16
Payment of cess short levied or erroneously refunded
of Tourist Promotion (Cess Collection) Bill
BillNot in forceProvision 16 of 28
Clause 16
Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has been erroneously refunded shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year of the date of the short levy or refund.