Mera Consultant
 
BACK
 
Section List
 
Related References
 - Sections
 - Rules
 - Notifications
 - Circulars
 - Judgments
 - Study Notes


The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
Previous Section Next Section     
 
   

Section

Particulars

19

Refunds of excess payments

The prescribed authority shall refund to a employer or person the amount of tax, penalty, interest and fees (if any) paid by such employer or person in excess of the amount due from him. The refund may be made either by cash payment or, at the option of the employer or person, by deduction of such excess from the amount of tax, penalty, interest and fee due in respect of any other period:

Provided that the prescribed authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under section 7 has been served, and shall then refund the balance, if any.

   

Legal Disclaimer :All data disclosed here is intended to provide general information on the subject matter and is not an  exhaustive treatment of such subject and is not intended to serve as a substitute for official data available on Government's website viz.  http://mahagst.gov.in. Although every effort has been made to ensure accuracy of the information displayed here, no  representation is made as to the accuracy thereof,  inadvertent errors can occur and  laws  and  regulations are subject to  frequent changes. Accordingly,  the information should not be relied upon to replace specific advice and  any reliance on the information is solely at the user's own risk. Use of the information displayed here does not create any business or professional services relationship and it is strongly recommended to contact  professional advisor for verification of the matters or making any decision or taking any action which might affect you or your business.

  
BACK