Section 10A in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
10A. [ Refund of excess payment. [Section 10A was Inserted by Maharashtra 34 of 1961, Section 2.]
- The Tax Officer shall refund to an operator in such manner as may be prescribed the amount of tax and penalty (if any) paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period:Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (1) of section 9 has been served on the operator, and shall then refund the balance (if any).]
