Section 9(4) in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
(4)If the Applicant desire the payment by adjustment against any amount payable by him, the Assessing Authority shall make out a Refund Adjustment Order in Form 5A authorizing the applicant to adjust the same against any amount payable by him.] [Added by Notification No. (GHN-13) GER-2016-S. 20(3)/Th, dated 11.2.2016.]
