Section 14Refund of taxes collected in excess

Section 14: Refund of taxes collected in excess

14. Refund of taxes collected in excess

The liability of the Union territory to refund—

(a)

any tax or duty on property, including land revenue collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu;

(b)

any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu.