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Section 19: Refund of excess payment.

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.State Act of Maharashtra · Act 16 of 1975

[19. Refund of excess payment.- 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.]

Where this provision sits

ActThe Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section19
Marginal noteRefund of excess payment.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 21 of 1976. Section 19 was substituted for the original by Mah. 21 of 1976, s. 10.
  • substituted, Mah. 8 of 2012. These words were substituted for the word "Person" by Mah. 8 of 2012, s. 9, w.e.f. 1st May 2012.
  • substituted, Mah. 8 of 2012. These words were substituted for the word "Person" by Mah. 8 of 2012, s. 9, w.e.f. 1st May 2012.
  • substituted, Mah. 8 of 2012. These words were substituted for the "Person" by Mah. 8 of 2012, s. 9, w.e.f. 1st May 2012.

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