Section 39(1) in Uttaranchal Value Added Tax Act, 2005
(1)Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the Assessing Authority is of the opinion that grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, the Assessing Authority may, with the permission of the Commissioner or any officer authorized by him, withhold the refund till such time as he may determine.
