Section 179 in The Mumbai Municipal Corporation Act, 1888
179. Applications for refund when and how to be made.
- It shall be in the discretion of the Commissioner to disallow any claim for refund of any property tax unless application therefor is made to him in writing within thirty days after the expiry of the half year to which the claim relates [accompanied by the original receipt or any valid proof of payment of the amount of the bill presented to the applicant under section 200] [These words were substituted for the words 'accompanied by the bill presented to the applicant under section 200' by Maharashtra 11 of 2009, Section 28, dated 13-4-2009 (w.e.f. 1-4-2010).] for the amount of the tax from which the refund is claimed.[* * *] [Heading 'Tax on Vehicles and Animals' was deleted by Maharashtra 11 of 2002, Section 11, (w.e.f. 1.4.1999).]
