Section 9(4a)(b) in The Gujarat Motor Vehicles Tax Act, 1958

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State of Gujarat - Subsection

Section 9(4a)(b) in The Gujarat Motor Vehicles Tax Act, 1958

(b)the amount of such refund is less than the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority the whole amount of refund or at his option the whole amount of refund shall be appropriated by the Taxation Authority towards payment of the amount of such tax, penalty or interest or the aggregate of any of them and the balance shall be recoverable from him.]

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State of Gujarat - Subsection

Section 9(4a)(b) in The Gujarat Motor Vehicles Tax Act, 1958