Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Acts

70 Repayment of benefit improperly received

Repayment of benefit improperly received.

70. (1) Where any person has received any benefit or payment under this Act when he is not lawfully entitled thereto, he shall be liable to repay to the Corporation the value of the benefit or the amount of such payment, or in the case of his death his representative shall be liable to repay the same from the assets of the deceased, if any, in his hands.

(2) The value of any benefits received other than cash payments shall be determined by such authority as may be specified in the regulations made in this behalf and the decision of such authority shall be final.

(3) The amount recoverable under this section may be recovered as if it were an arrears of land revenue 1[or under section 45C to section 45I].

Note;

1. Added by Act 29 of 1989, s. 27 (w.e.f. 20-10-1989).

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.