Section 10(4) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(4)[ were a person is entitled for a refund of the tax under this section or has paid any amount in excess of the tax due, the taxation authority may on the application made to it, adjust the excess amount paid against other dues which are or may become payable by such person under this Act.] [Substituted vide H.P.M.V.T(Amendment) Act, 1999.]
