section 64
Interest on delayed refund
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) Where an amount required to be refunded by the Commissioner to any person by virtue of an order issued under this Act is not so refunded to him within ninety days of the date of the receipt of the order by the Commissioner, the State Government shall, on application pay such person simple interest at twenty-four per cent. per annum on the said amount from the date immediately following the expiry of the period of ninety days to the date of the issue of refund payment order. Explanation.—If the delay in granting the refund within the period of ninety days aforesaid is attributable to the dealer, whether wholly or in part the period of the delay attributable to him shall be
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