Section 25(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(3)If the person desires payment of the refund by adjustment against an amount payable by him in future, the prescribed authority shall make out a Refund Adjustment Order in Form PT 18 authorising the said person to adjust the sum to be refunded against any amount payable by him in respect of the period for which a return is to be furnished under rule 10 or 11 or payable under any notice under rule 17.
