1[11B. (1) The amount of tax due from a dealer liable to pay tax for the period from 1st April 2010 to 30th September 2011 may be assessed or, as the case may be, revised by a single order in respect of the transitional accounting year.
(2) Except where the context requires otherwise, any reference in the Maharashtra Purchase Tax on Sugarcane Act, 1962, or the rules made and notifications issued thereunder to any amount or amounts in relation to a year shall be construed for the purposes of the transitional accounting year as a reference to the said amount or amounts as increased by multiplying each such amount by a fraction of which the numerator is the number of months in the transitional accounting year and the denominator is twelve.]
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1. This section inserted by G.N. of 30.4.2011