Refund of taxes.--

1. (1) The State Government may make rules under this Act regulating the refund of taxes and such rules may impose limitation on such refunds.
2. (2) No refund of any tax shall be claimable by any person otherwise than that in accordance with the provisions of this Act, and the rules and bye-laws made thereunder.

The Madhya Pradesh* Municipalities Act, 1961

*छ-ग- राजपत्र दिनााँक 24-08-2001 के अदिसूचना क्रमाांक 2458/2001 दिनााँक 30-06--2001 के अनुसार "म-प्र." के स्थान पर "छ.ग."।

2. Assessment and its liability