Section 6(3) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(3)[ Where the tax payable under this Act has been remitted in whole or in part in any year under Section 16, the tax shall,-(a)if levied assessed and collected for that year be refunded to the extent of such remission in such manner and subject to such conditions as may be prescribed; or(b)if levied and assessed for that year be deemed to have been reduced to the extent of such remission and be collected accordingly, anything contained in this Act to the contrary notwithstanding.]
