Section 71 in The Kerala Agricultural Income Tax Act, 1991
71. Set off of refunds against sum remaining payable.
- Where under any of the provisions of this Act, a refund is found to be due to any person, the Agricultural Income tax Officer, the Appellate Assistant Commissioner, the Inspecting Assistant Commissioner, the Deputy Commissioner or the Commissioner, as the case may be may in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the tax, penalty or interest if any remaining payable under this Act by the person to whom the refund is due.
