Section 9C in The Maharashtra Entertainments Duty Act, 1923
9C. Refund of excess duty paid.
- Where a proprietor has paid entertainment duty in excess of the duty payable the amount of duty paid in excess shall, on an application made by the proprietor in that behalf, be refunded to him by the [local authority] [Substituted 'Collector' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] after such verification as may be necessary and in such manner as may be prescribed.
