Amendment status not verified — confirm the current text below against the official source.
Power to set off amount of refund against ta:: remaining payable.-Where, under any of the provisions of this Act, a !"efund is found ta be due to any person, the assessing authority or the appellate authority, as the case may be, may, in lieu of payment of the refund, set off, the amount to be refunded, or auy part of that amount, against the plantatiou tax, if any, remaining payable by the person to whom the refund is due.