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.
Section 16: Power to set off amount of refund against ta:: remaining payable
The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)State Act of Kerala · Act 17 of 1960
Where this provision sits
| Act | The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960) |
|---|---|
| Section | 16 |
| Marginal note | Power to set off amount of refund against ta:: remaining payable |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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