You are viewing the translated version of सूचित आदेश लागू हुन छाडेपछि फिर्ता गर्नुपर्ने.
(1) If the notified order is amended and becomes a law so as to start from the date of the notified order, if the rate falls below that specified in the notified order, the amount of the amount charged is refunded. will be done. If in any way the rate is higher than the one specified in the notified order, the levy will be levied according to the new rate only from the date the law comes into force. The tax levied according to section 3 and the previous tax rate should not be more than the difference.
(2) If the notified order according to (b) of sub-section (2) of section 4 is not applicable according to law, all taxes, duties, excise duties collected shall be refunded, which are not notified orders. If not, the recovery would not have been made.
Explanation:-
(a) Before the issuance of the notified order, a pen charged with tax of 12 rupees is collected at the rate of 20 rupees by the notified order, after which it is written that only 15 rupees will be collected by law, then refund 5 rupees. Should.
(b) Before the issuance of the notified order, a pen charged with tax of 12 rupees is levied at the rate of 20 rupees by the notified order, after which it is written that only 10 rupees will be collected by law, then 8 rupees must be returned.