Section 39

in subsection (4), by substituting for the word “If”

the words “Subject to subsection (4a), if”; and

by inserting after subsection (4) the following subsection:

“(4a)  Nothing in this section shall operate to compel the Collector to refund the excess amount of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid unless the assessment has become final and conclusive in accordance with section 36d.”.

Amendment of section 57