(1) Where as a result of any order passed in appeal or revision or for any other reason, refund of any amount becomes due to any person such amount shall be refunded to him in such manner as may be prescribed.
362 The West Bengal Land Holding Revenue Act, 1979.
XLIV of 1979.]
(Sections 21-26.)
45 of 1860.
\Vest Ben.
Act X of
1956.
(2) Where any refund is due under this Act, the assessing authority may, in lieu of payment of the refund, set off the amount to be refunded, or any part thereof against the revenue or penalty remaining payable by the raivat to whom the refund is due.
21. The State Government may, by notification, remit wholly or in Power to part for such period as may be specified therein the revenue or penalty or remit.
both, payable by a raiyat in respect of his land holding falling within an area or areas affected by drought, flood or other natural calamities.
22. Every person appointed or discharging any function under this Persons to be deemed Act shall be deemed to be a public servant within the meaning of section to be public 21 of the Indian Penal Code. servants.
23. The provisions of this Act shall have effect notwithstanding Act to override anything contained in any other law for the time being in force or in any other laws.
contract, custom or usage or any judgment, decree, award or decision of any Court or any Tribunal or any authority to the contrary.
24. No suit, prosecution or other legal proceeding shall lie against the indemnity.
Board, a Regional Board, any authority or person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.