Section 38(3) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(3)Notwithstanding anything contained in sub - section (1) where an order giving rise to refund is the subject matter of an appeal or any further proceedings and the Luxury Tax officer is of the opinion that the grant of the refund is likely to adversely affect the State revenue, the said officer may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
