Section 6(1) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(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.
