Section 3APower to authorise repayment of surcharge

s. 3A

3A. Power to authorise repayment of surcharge [Subject to such conditions, limitations or restrictions as it may think fit to impose, the Government may, in such general cases as it may prescribe by rules or in particular cases by special order, authorise the repayment in whole or in part of the price equalisation surcharge paid on the importation of any goods of such classes or descriptions as may be prescribed in the rules or specified in the special order, as the case may be.]

1. 2. Section 3A was inserted by section 12 of the Finance Act, 1968 (Act No. XI of 1968)