(2)Where any refund is due to any dealer according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due or tax payable, as per the return filed under sub-section (1) of section 7 for any subsequent period;Provided that the amount of tax, including interest or penalty or both, if any, due from, and payable by the dealer on the date of such adjustment.
