Section 25 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
25. Order sanctioning refund of tax.
(1)When the prescribed authority is satisfied that a refund of tax, penalty and interest, if any, is due to a person, he shall pass an order for refund.(2)When an order for refund has been made under sub - rule (1) the prescribed authority shall, if the person desires payment in cash issue to him a refund payment order in Form PT 17.(3)If the person desires payment of the refund by adjustment against an amount payable by him in future, the prescribed authority shall make out a Refund Adjustment Order in Form PT 18 authorising the said person to adjust the sum to be refunded against any amount payable by him in respect of the period for which a return is to be furnished under rule 10 or 11 or payable under any notice under rule 17.
