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Home›State Acts›The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023›section 18

section 18

Refund

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023
Tax202324 sections
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Statutory text

Under no circumstances, any applicant shall be entitled to get the refund of the amount paid under this Act: Provided that, in case of revocation of an order of settlement, in accordance with the provisions of Section 17, the amount paid by the applicant under the Act, shall be treated to have been paid under the Relevant Acts.

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← section 17section 19 →

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Contents

24 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Eligibility for settlement
  4. 4Application for settlement
  5. 5Determination of settlement amount
  6. 6Form and manner of Application
  7. 7Proof of withdrawal of appeal from High Court or Supreme Court
  8. 8Issue of Settlement Order
  9. 9Service of order or notice
  10. 10Determination of Settlement amount
  11. 11Setting aside of order
  12. 12Form and manner of making the payment
  13. 13Issue of Settlement Certificate
  14. 14Appeal
  15. 15Rectification of errors
  16. 16Restrictions and conditions for settlement
  17. 17Revocation of order of settlement
  18. 18Refund
  19. 19Bar on re-opening of settled cases
  20. 20Limitation of time
  21. 21Protection of officers
  22. 22Powers to remove difficulties
  23. 23Power to make rules
  24. 24Act to have overriding effect
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