MVAT Act 40अध्याय VII · Payment of Tax And Recovery

धारा 40 · Adjustment of any payment

- Any payment made by a dealer or person in respect of any period towards [any amount due as per any order passed under the Act shall first be adjusted] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 24.] except in so far as the recovery of the said amount or part thereof is stayed under sub-section (6) [or, as the case may be, sub-section (6C)] [Inserted by Maharashtra Act No. 31 of 2017, dated 15.4.2017.] against the interest payable by him on the date of payment in respect of the said period and thereafter towards the amounts due as a penalty, sum forfeited and fine. Any amount remaining unadjusted shall then be adjusted towards the tax payable in respect of that period.

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