Bare ActsThe Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.

Section 18

No refund under this Act.

Amendment status not verified — confirm the current text below against the official source.

Under no circumstances, the applicant shall be entitled to get the refund of any amount paid under this Act: Provided that, in case the order of settlement is revoked or rejected under the provisions of this Act, the amount paid by the applicant under this Act shall be treated to have been paid under the Relevant Act.

Section 18 – The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023. | DailyLaw.ai