56. Reimbursement of forfeited amount.-

(1) Any person who claims reimbursement under subsection (3) of section 72, of any amount forfeited to Government under sub-section (1) of that section shall furnish to the assessing authority which ordered such forfeiture, within a period of one year from the date on which the order of forfeiture was passed under sub-section (1) of section 72, a statement in Form No. 21 D , duly filled up and certified by the dealer who realized the excess or illegal tax, along with the original of the bill or bills evidencing such collection;

(2) If the assessing authority which forfeited the amount is satisfied that the statement submitted is correct and complete, it shall refund the amount within ninety days of receipt of the statement in Form No. 21 D as provided in rule 50.