Chapter XIX

Refunds

Refunds.

 ⁵237. If any person satisfies the  ⁶[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 chargeable ⁷ under this Act for that year, he shall be entitled to a refund ⁷ of the excess.