Section 53(1A) in The Maharashtra Value Added Tax Act, 2002
(1A)[ In case of refunds, which become due on or after the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017, the provisions of sub-section (1) shall be applicable, if the delay in granting refund is more than sixty days.] [Inserted by Maharashtra Act No. 31 of 2017, dated 15.4.2017.]
