Chapter XIX

Refunds

Refunds.

⁴¹237. If any person satisfies the ⁴²[Assessing] Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable⁴³ under this Act for that year, he shall be entitled to a refund⁴³ of the excess.