Section 8A in Karnataka Tax on Entry of Goods Act, 1979
8A. [ Power to withhold refund in certain cases. [Inserted by Act 18 of 1994 w.e.f. 1.4.1994]
(1)Where an order giving rise to refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the authority competent to grant such refund is of the opinion that the grant of refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner withhold the refund till such time as the Commissioner may determine.(2)Where a refund is withheld under sub-section (1) the State Government shall pay interest at the rate of [six per cent] per annum on the amount of refund ultimately determined to be due to the person as a result of the appeal or further proceedings, for the period from the date immediately following the expiry of ninety days from the date of the order referred to, in sub-section (1) to the date of refund.]
