Amendment status not verified — confirm the current text below against the official source.
( I ) Where as a result of any order passed in appeal or other Refunds. proceedings under this Act refund of any amount becomes due to the owner, such amount shall be refunded to him in such manner as may be prescribed. (2) Where any refund is due under this Act the Commissioner may in lieu of payment of the refund set off the amount to be refunded or any part of that amount against the sum, if any, remaining payable under this Act by the person to whom refund is due after giving an intimation in writing to such person of the action proposed to be taken under this section. 205 The West Bengal Multi-storeyed Building Tax Act, 1979. [West Ben. Act (Sections 20-24.) Bar of suits in civil courts. Power to take evidence. Manner of assessment in case of short levy. Computation of period of limitation. Power to make rules.