Section 19 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
19. [ Refunds of excess payments. [Section 19 was substituted for the original by Maharashtra 21 of 1976, Section 10, (w.e.f. 1-11-1976).]
- 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] [These words were substituted for the word 'person' by Maharashtra 8 of 2012, Section 9, (w.e.f. 1-5-2012)] 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] [These words were substituted for the word 'person' by Maharashtra 8 of 2012, Section 9, (w.e.f. 1-5-2012)], 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].
