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[Cites 0, Cited by 0] [Section 9(4a)] [Section 9] [Entire Act]

State of Gujarat - Subsection

Section 9(4a)(a) in The Gujarat Motor Vehicles Tax Act, 1958

(a)the amount of such refund exceeds the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority either the whole amount of refund or at his option the balance of the amount of refund remaining after deduction there from the amount of such tax, penalty or interest or the aggregate of any of them;