67.     Refund.-

(1)     Value  added tax or, where  applicable,  value added  tax and supplementary  Duty  or turnover  tax  claimed  to  have  been  paid  or  over-paid  due  to  negligence,  error  or misinterpretation or any other reason may be refunded in accordance with the procedure prescribed by rules:

Provided that the claim of refund under this sub-section shall not be acceptable if the claim is not made within six months of the payment of the value added tax or, where applicable, value added tax and supplementary duty or Turnover Tax.

(2)     in case of value added tax or, where applicable, value added tax and supplementary duty  provisionally paid under section 81 of the Customs Act, the six months period shall be counted from the date of adjustment at final assessment of that value added tax or, where applicable, value added tax and Supplementary Duty.

66.    Power to release certain goods without payment of value added tax and to allow drawback of value added tax on certain goods.- The Board may, subject to such conditions, limitations or restrictions as it thinks fit, generally in such cases as may be prescribed by rules or, in particular, in such cases as may be specified by special order, authorize the release of certain goods in accordance with the provisions of section 21 of the customs Act, 1996, without payment of value added tax or, where applicable, value added  tax  and  supplementary  duty  or  to  drawback  the  value  added  tax  or,  where applicable, value added tax and supplementary duty paid on certain goods.

65.        Removal of difficulties.- If any difficulty arises in the implementation of the provisions of  this  Act,  the Government  may,  by  order,  take  any  step  in  order  to  remove  the difficulty

64.    Liability of an insolvent.-

(1)     If any  registered  person  is declared  insolvent,  his  tax  liability  under  this  Act shall devolve  on  the  property  under  insolvency  if  the  business  relating  to  that  property continues.

(2)     If the tax liability arises during the conduct of a business relating to the property after it has been declared insolvent, any value added tax or, where applicable, value added tax and supplementary duty due shall be considered as current expenditure for conducting the business and it shall be paid before the settlement of the claims of other creditors.

63.    Property of a deceased person.- Tax liability of a deceased registered person shall have priority as liability on the property inherited from him by his heirs.

62A. Secrecy of Information.- All following statements and information will remain secret, viz:-

(a) Any statement, return received under  this Act or any information or documents received under Sub-Section-2 of Section-24 and any document seized under Section-26 and  documents   kept  by  registered   person  under  Section-31  or  any  commercial document supplied by him;

(b) Any testimony, affidavit or deposition;

(c) Any document regarding realization of demand under this Act.

62.        Safeguard of Acts done in good faith.- prosecution or any other legal proceeding shall lie against the Government or any of its officers for any probable damage caused to any person consequent upon any action is or intended to be done in good faith under this Act or any rules

61.    Bar to the jurisdiction of the Court.- No suit in any civil court can be filed for the cancellation or alteration of any order given under this Act, or any assessment, fixation or   collection   of   value   added   tax   or,   where   applicable,   value   added   tax   and supplementary duty.

60.    Application of other laws in VAT Act.- The Government may, by notification in the official gazette, declare that any provision of the Customs Act, 1969 or the Excises and Salt  Act,  1944  (1  of  1944)  and  the  rules  made  there  under,  shall  after  necessary modification be applicable in the execution of this Act.

60.    Application of other laws in VAT Act.- The Government may, by notification in the official gazette, declare that any provision of the Customs Act, 1969 or the Excises and Salt  Act,  1944  (1  of  1944)  and  the  rules  made  there  under,  shall  after  necessary modification be applicable in the execution of this Act.