Section 21(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)Any amount to be refunded or remitted under sub-section (1) may, at the option of the person entitled to the refund or remit of such amount, be adjusted towards the additional tax or one-time tax, as the case may be, for any subsequent period:Provided that if any amount being the penalty due from the person entitled to the refund or remit as aforesaid remains outstanding, the amount to be refunded or remitted shall first be adjusted towards the outstanding dues, and the balance, if any, shall be refunded.
