Section 48(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)If the authority empowered to grant a refund is required under sub-section (4) of Section 39 to apply the refundable amount or part thereof towards the recovery of tax, penalty, interest or any other amount or part thereof due under the Act or the repealed Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) it shall issue a refund adjustment order in respect of such amount.
