The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
Section 18. No refund under this Act.
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.
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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