GPMCA 59 — Applications for refund when they are to be made.

Gujarat Provincial Municipal Corporations Act, 1949

Statutory text

It shall be in the discretion of the commissioner to disallow any claim for refund of any property tax unless application therefor is made to him in writing within thirty days after the expiry of the period to which the claim relates, accompanied by the bill served on the applicant for the amount of the tax from which the refund is claimed.

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