Section 10 in The Maharashtra Tax on Sale of Electricity Act, 1963
10. Refund of tax.
- The State Government may by rules prescribe that in such circumstances and subject to such conditions (including any period of limitation) as may be specified in the rules, a refund of the whole or any part of the tax may be granted to the [power utility] [These words were substituted for the words 'generating licensee' by Maharashtra 21 of 2004, Section 9, (w.e.f. 5-4-2004).].
