section 18
Refund
The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023Tax202324 sections
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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