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Section 10: Refund

The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)State Act of Meghalaya · Act 1 of 2005

The prescribed Authority shall, in the prescribed manner, refund to a stockist any amount of tax, penalty or interest paid by such stockist in excess of the amount due from him under this Act, either by cash payment or by deduction from or adjustment in the amount of tax, penalty or interest due in respect of any other period.

Where this provision sits

ActThe Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)
Section10
Marginal noteRefund
JurisdictionState of Meghalaya
StatusIn force as published by the source

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