Section 70 in The Kerala Agricultural Income Tax Act, 1991
70. Power to withhold refund in certain cases.
- Where an order giving rise to a refund is the subject matter of an appeal or further proceeding, or where any other proceeding under this Act, is pending and the Agricultural Income tax Officer is of opinion that the grant of the refund is likely to adversely affect the revenue, the Agricultural Income Tax Officer may, with the previous approval of such higher authority as may be prescribed withhold the refund till such time as such higher authority may determine.
