Section 14(9) in The M.P. Motoryan Karadhan Rules, 1991
(9)The amount for which claim of refund is allowed under sub-rule (3) or (4) of this rule, may, on a written request from the owner, be adjusted by the Taxation Authority towards [arrears of tax, penalty or interest due from or the tax payable in future by the owner] [Substituted by Notification No, 22-27-93-VIII. dated 8-6-1993.].
