Section 18(6) in Himachal Pradesh General Sales Tax Act, 1968
(6)Where an order allowing refund is the subject matter of any appeal or further proceeding, or where any other proceedings under this Act are pending, and the assessing authority is of the opinion that the refund is likely to adversely affect the recovery, the assessing authority may withhold the refund and refer the case to the Commissioner whose orders shall be final.
