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The West Bengal Sales Tax - Schedules
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64. Return of purchase money in certain cases

Where a sale of immovable property is set aside, any money paid or deposited by the purchaser on account of the purchase, together with the penalty, if any, deposited for payment to the purchaser, and such interest at the rate not exceeding twenty four per centum per annum of the money paid or deposited by the purchaser as the Tax Recovery Officer may allow, shall be paid to the purchaser.