Section 11 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
11. Refund of tax.
- The Assessing Authority shall refund to a person the amount of tax and penalty, if any, paid by such person in excess of the amount due from him. The refund may be either by cash payment or at the option of the person, by deduction of such excess from the amount of tax and penalty, if any, due from that person in respect of any other period:Provided that, the Assessing Authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (4) of section 10 has been issued, and shall then refund the balance, if any.
