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Section 71: Power to withhold refund in certain cases.

The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005

Where an order giving rise to a refund is the subjectmatter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority (not being the Commissioner) with the previous approval of the Commissioner may withhold the refund till such time as is deemed fit:

Provided that the Commissioner may, on application or otherwise, order for release of such refund if he is of the opinion that the situation does not require such action on the part of the prescribed authority.

Where this provision sits

ActThe Bihar Value Added Tax Act, 2005
Section71
Marginal notePower to withhold refund in certain cases.
JurisdictionCentral
StatusIn force as published by the source

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