Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 49(2)] [Section 49] [Entire Act]

State of Punjab - Subsection

Section 49(2)(ii) in Punjab General Sales Tax Rules, 1949

(ii)if the dealer desires payment by adjustment against any amount subsequently payable by him, the officer incharge of the district or the appropriate assessing authority shall issue a Refund Adjustment Order in form ST XVII authorising the dealer to deduct the sum to be refunded from the amount payable by him in respect of the period for which a return is to be filed subsequent to the issue of such refund adjustment order or from any amount determined to be payable by him subsequently. After allowing adjustment, the officer incharge of the district or the assessing authority, as the case may be, shall cause a refund adjustment order to be cancelled.]