Section 6 in The M.P. Sugarcane (Purchase Tax) Act, 1961
6. Refunds.
(1)If, consequent on an order passed by him in an appeal or otherwise, the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] is satisfied that the amount of the tax or interest or penalty are all paid by or on behalf of any person liable to pay the same for any [year] [Substituted by M.P. Act No. 24 of 1962.] exceeds the amount to which he has been assessed under this Act for that year, he shall cause a refund to be made of any amount, in the manner prescribed, found to have been paid in excess either in cash or at the option of the aforesaid person, by the deduction of such excess from the amount of tax due in respect of any other year.(2)Nothing in this section shall operate to validate any objection or appeal which is otherwise invalid or to authorise the revision of any assessment or other matter which has become final and conclusive or the rectification of any mistake by any officer of his decision which is subject to appeal.(3)[ Where the tax payable under this Act has been remitted in whole or in part in any year under Section 16, the tax shall,-(a)if levied assessed and collected for that year be refunded to the extent of such remission in such manner and subject to such conditions as may be prescribed; or(b)if levied and assessed for that year be deemed to have been reduced to the extent of such remission and be collected accordingly, anything contained in this Act to the contrary notwithstanding.]
