Section 26B in The Maharashtra Value Added Tax Act, 2002
26B. [ Speedy disposal of various proceedings.
- The State Government may enact a scheme by a notification in the Official Gazette providing for,-(i)the speedy disposal of proceedings of assessments under section 23, rectifications under section 24, review under section 25, appeals under section 26, refund proceedings and recovery proceedings;(ii)criterion for selection of cases for assessment; and(iii)criterion for selection of cases for withdrawal of pending proceedings referred in clause (i).]
