Where the collecting authority finds that any person who has paid any amount under the repealed Act is not liable to pay tax under this Act, the collecting authority shall, as soon as may be, order refund to such person of the amount paid by him under the repealed Act.
<span style="margin-left:15px;"></span>Where the collecting authority finds that any person who has paid any amount under the repealed Act is not liable to pay tax under this Act, the collecting authority shall, as soon as may be, order refund to such person of the amount paid by him under the repealed Act. <br>