¹[11. Recovery of tax, etc.-

    The provisions of the Maharashtra Goods and Services Tax Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for the recovery of dues under this Act.]

Notes;

1. Section 11 was substituted by Mah. Act No. 26 of 2018, w.e.f. 1.4.2018. Prior to its substitution it reads under:--

    “11. Recovery of tax, etc.-All arrears of tax, penalty, interest and fees under this Act shall be recoverable as an arrears of land revenue.”