13. Refund or adjustment of tax:
(1) In cases where any other separate tax has been levied on any wealth pursuant to the prevailing law, such tax shall be deducted from the assessed wealth tax payable by such tax payer.
(2) In cases while assessing the tax for any fiscal year, if it is found that the amount of tax paid in advance by any tax payer is held to be in excess, the taxpayer may adjust it in the amount of tax payable by the taxpayer for other fiscal
year, and if there is not any amount of tax to be so adjusted in, then the Tax Officer has to refund the excess amount within Six months.