Section 4D: Refund of tax by carrier
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4D. Refund of tax by carrier
(1) Subject to subsection (2), where any tax has been paid and the fare
is refunded in whole or in part or an order for refund is made under section 4C, any excess tax paid shall be refunded by the carrier.
(2) No refund of tax shall be made—
(a) after a period of 12 months from the date the fare is paid; or
(b) where the amount is less than 25 rupees.
(3) Subject to subsection (4), the carrier may deduct from the tax leviable any tax refunded.
(4) Any deduction under subsection (3) shall be made in the month in
which the refund is made.
[S. 4D inserted by Act 32 of 1985.]