Where an order giving rise to refund is subject matter of an appeal, revision or other proceeding and such appeal, revision or other proceeding is contemplated or pending, and the officer concerned or the assessing authority for reasons to be recorded in writing is of the opinion that the grant of the refund is likely to adversely affect the State revenue, the said officer or the assessing authority may, with previous approval of the Commissioner, either obtain the security equal to the amount to be refunded to the dealer or the person or withhold the refund till such time as the Commissioner may determine.
Section 54: Power to obtain security or withhold refund in certain cases
The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003
Where this provision sits
| Act | The Rajasthan Value Added Tax Act, 2003 |
|---|---|
| Section | 54 |
| Marginal note | Power to obtain security or withhold refund in certain cases |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
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