Section 44(3) in The Kerala General Sales Tax Act, 1963
(3)Notwithstanding anything contained in sub-section (1) and (2), the assessing authority shall have power to adjust the amount due to the refunded under sub-section (1) or subsection (2), towards the recovery of any amount due under this Act or under the Central Sales Tax Act, 1956 or under the Kerala Value Added Tax Act, 2003, on the date of adjustment from the dealer.
