Section 72(2)(b) in The Maharashtra Agricultural Income Tax Act, 1962
(b)prescribe the procedure to be followed on application for refunds allowable under this Act;(ba)[ provide for fees not exceeding fifty naye paise payable (in court-fee stamps) in respect of an application for a certified copy of any order passed or any document produced or filed in any proceedings, under this Act;] [Clause (ba) was inserted by Maharashtra 21 of 1964, Section 6.]