Section 18 in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
18. Limitation for claims for refund.
- No claim to any refund of the tax under section 17 shall be admitted, unless it is made within one year for the date of payment of the tax by the assessee or, where an appeal has been preferred, within one year from the date of receipt of the order in appeal.
