Section 50 in The Bengal Agricultural Income-Tax Act, 1944
50. Power to set off amount of refunds against tax 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 Assistant 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 agricultural income-tax [, interest or penalty,] [Words inserted by W.B. Act 4 of 1998.] if any, remaining payable by the person to whom the refund is due.
