The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)
Section 10. Refund
The prescribed Authority shall, in the prescribed manner, refund to a stockist any amount of tax, penalty or interest paid by such stockist in excess of the amount due from him under this Act, either by cash payment or by deduction from or adjustment in the amount of tax, penalty or interest due in respect of any other period.
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