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The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.

Section 29. Refund of amount paid under repealed Act to persons not liable to tax under this Act.

Where the collecting authority finds that any person who has paid any amount under the repealed Act is not liable to pay tax under this Act, the collecting authority shall, as soon as may be, order refund to such person of the amount paid by him under the repealed Act.

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.

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