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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Excess tax paid entitles taxpayer to refund when payment exceeds proper tax liability under the Act.</h1> A person who satisfies the Assessing Officer that tax paid by or on their behalf for a tax year exceeds the amount properly chargeable under the Act is entitled to a refund of the excess, with the Assessing Officer serving as the administrative mechanism for claiming recovery of surplus tax.

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