The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Section 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 from 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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Cases citing this section
No order or office report we hold cites this section yet.
Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF