Section 13(4) in The Punjab Passengers and Goods Taxation Rules, 1952
(4)If the owner desires adjustment of the amount refundable to him, against any amount subsequently payable by him the Assessing Authority shall issue a refund adjustment order in form PTT 22 authorising the owner to deduct the sum to be refunded to him from the amount payable in respect of any period following that in respect of which the refund adjustment order is issued. The refund adjustment order shall be made in duplicate, one copy of which shall be issued to the owner and the other shall be retained by the Assessing Authority and placed on the personal file of the owner.
