Section 18   [ View Judgements ]

Refund of tax

(1) Where the Commissioner is satisfied that the proprietor has deposited tax in excess of the amount actually due, he shall grant a refund in respect of the excess amount of tax or allow its adjustment against arrears, and when there is no such arrears, against future payment of tax.

(2) When an entertainment is not completed for reasons beyond the control of the proprietor and the Commissioner is satisfied that the proprietor has refunded the amount charged for the tickets, he shall remit the amount of tax payable in respect of such tickets and order the show to be treated as cancelled.

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