Section 24 in The Punjab Tax on Luxuries Act, 2009
24. Power to withhold refund in certain cases.
(1)Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the officer competent to make such refund is of the opinion that making of refund is likely to affect the revenue adversely, such officer may, with the prior approval of the Commissioner, withhold the refund till such time, as may be determined by such officer.(2)Where a refund is withheld under the sub-section (1), the Commissioner shall pay interest in accordance with the provisions of section 21, on the amount of refund ultimately determined to be due to the proprietor as a result of such appeal or further proceeding or any other proceeding for the period, starting from the date, immediately following the expiry of the period of sixty days from the date of order, referred to in sub-section (1), to the date or making refund.Chapter-VI Maintenance of Accounts and Inspection
