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[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Madhya Pradesh - Subsection

Section 21(2) in The M.P. Vritti Kar Adhiniyam, 1995

(2)Notwithstanding the provisions of sub-section (1), the amount of refund shall be adjusted in the prescribed manner against any arrears of tax, penalty or any other amount due under this Act.