14. Recovery of cess short levied.- Where through inadvertance error or misconstruction of the part of the Salt Officer, or through any mis-statement as to the quantity of description of such salt on the part of manufacturer or his agent or for any other reason cess, has been short levied or corroneously refunded the persons chargeable with the Cess so short levied or the person to whom such refund has been erroneously made, shall on written demand made by the Salt Officer within three months from the date on which the cess was short-levied or refunded, pay the deficiency or repay the amount refunded. |