(1) 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 assessee, 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 of 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.
35. The State Government may, if it considers necessary so to do in Power to the public interest, exempt any person or class of persons either wholly or exempt.
in part from the liability to pay any tax or charge under this Act.
36. The provisions of this Act shall have effect notwithstanding Act to y other Override laws.
anything contained in any other law for the time being in force or in an contract, custom or usage to the contrary.