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The DELHI GOODS AND SERVICES TAX ACT, 2017 Section 73

State: Delhi

Year: 2017

Determinati erroneously refunded, or where input tax credit has been wrongly availed or utilised for on of tax not paid

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The Kerala Panchayat Raj Act, 1994 Section 23

Title: Correction of entries in electoral rolls If the electoral registration officer for a constituency, on application

State: Kerala

Year: 1994

a) is erroneous or defective in any particular; or (b) should be transposed to another place in the roll on the

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Representation of the People Act, 1950 Section 22

Title: CORRECTION OF ENTRIES IN ELECTORAL ROLLS - If the electoral registration officer for a constituency, on application to

State: Central

Year: 1950

a) is erroneous or defective in any particular. (b) should he transposed to another place in the roll on the ground

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Brief the judgments behind these acts

Finance Act 1994 Section 73

Title: Recovery of Service Tax Not Levied or Paid or Short Lived or Short-paid or Erroneously Refunded

State: Central

Year: 1994

1 [73. Recovery of Service Tax Not Levied or Paid or Short lived or Short-paid or Erroneously Refunded. (1) Where any service tax has not been levied or paid or has been short-levied or short-paid

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Central Excise Act, 1944 Section 11A

Title: Recovery of Duties Not Levied or Not Paid or Short-levied or Short-paid or Erroneously Refunded

State: Central

Year: 1944

When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short payment or erroneous refund, as the case

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Central Excise Act, 1944 Section 11A

Title: RECOVERY OF DUTIES NOT LEVIED OR NOT PAID OR SHORT LEVIED OR SHORT SHORT--PAID OR ERRONEOUSLY REFUNDED. 87

State: Central

Year: 1944

short-paid or 88 [erroneously refunded, whether or not such non-levy or non-payment, short- levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to

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The Customs Act,1962 Section 28

Title: Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

State: Central

Year: 1962

1[28. Recovery of 2[duties not levied or not paid or short-levied or short-paid] or erroneously refunded.--(1) Where any 3[duty has not been levied or not paid or short-levied or short-paid] or erroneously refunded,

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The Central Goods and Services Tax Act, 2017 Section 74A

Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward

State: Chattisgarh

Year: 2017

1[74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.---

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The Central Goods and Services Tax Act, 2017 Section 74A

Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward

State: Central

Year: 2017

1[74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.---

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The Maharashtra Goods and Services Tax Act, 2017 Section 74A

Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial year 2024-2025 onward

State: Maharashtra

Year: 2017

1[74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.-

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