Section 24 in The Maharashtra Tax on Luxuries Act, 1987
24. Interest on delayed refunds.
(1)Where an amount required to be refunded by the Commissioner to any person by virtue of an order issued under this Act is not refunded to him within ninety days of the date of the order, the State Government shall pay such person simple interest at [six per cent.] [These words were substituted for the words 'nine per cent.' by Maharashtra 13 of 2004, Section 54.] per annum on the said amount from the date immediately following the expiry of the period of ninety days to the date of the refund.Explanation. - If the delay in granting the refund within the period of ninety days aforesaid is attributable to the hotelier, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which interest is payable.(2)Where any question arises as to the period to be excluded for the purpose of calculation of interest under the provisions of this section, such question shall be determined by the Commissioner, whose decision shall be final.
