(1) Where an order giving rise to a refund is the subject matter of Power to withhold

further proceedings and the taxing authority interested in the success of such refund. proceedings is of the opinion that the grant of the refund is likely to adversely affect the recovery in the event of success of such proceedings, he may, for reasons to be recorded in writing, withhold the refund and shall, if such authority is below the rank of Commissioner, refer the case, within thirty days of the application for the refund, to the Commissioner for order.

94 HARYANA GOVT. GAL. (EXTRA... MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

1. (2) Ifa reference has been made to the Commissioner under sub -section (1) in time, he may either pass an order withholding refund or direct that refund be made on furnishing of security except cash security of the like amount or decline to withhold the refund: Provided that if no order withholding the refund is received within ninety days of making the reference to the Commissioner, the refund shall be given forthwith. Chapter -V Recovery of tax Demand notice 22. (1) The amount of any tax assessed and the penalty imposed under and payment of this Act shall be paid by the dealer in the manner prescribed within a period of tax ete thirty days from the date of service of notice of demand in the prescribed form issued by the assessing authority for this purpose.
2. (2) A taxing authority who is required to recover any dues under this Act from an assessee, if satisfied that the assessee is unable to pay the whole of the amount due against him within the time allowed to him for payment, it may, with the prior approval of the officer incharge of the district by order in writing, extend the date of payment of such dues or allow him to pay the same by instalments against an adequate security or bank guarantee subject to payment of interest under the provisions of section 23.
3. (3) The Commissioner or an officer authorised by him in writing in this behalf. may, on an application made to him, modify an order passed under sub -section (2) or an order passed by him under this sub -section.
4. (4) Notwithstanding anything contained in section 33, any order passed under sub -section (2) or sub -section (3) shall not be appealable. interest on failure 23. (1) If any amount, specified in a notice of demand issued under to pay tax or section 22, or directed to be deposited by an order passed under this Act, whether penalty as tax or penalty or both, is not paid within a period of thirty days from the date of service of the notice or the supply of the copy of the order to the assessee, as the case may be, then, he shall be liable to pay in addition to the amount due from him simple interest on such amount at one -and -a -half per cent per month if the payment is made within ninety days but if the default continues thereafter, at three per cent per month for the period from the last date for the payment of the amount in time to the date he makes the payment: Provided that where the recovery of any tax or penalty is stayed by the High Court or the Supreme Court, the amount of such tax or penalty shall be recoverable with simple interest at one -and -a -half per cent per month on the amount ultimately found due for the period the stay of recovery of the amount continued. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28. 2003 95 (CHIR. 7, 1925 SAKA)
5. (2) The interest leviable under this Act shall not exceed the amount of tax or penalty on the non-paYment or late payment of which such interest is charged.
6. (3) For the purpose of computation of interest payable under any provisions of this Act, rate of interest per month shall mean the rate per thirty -day period and interest for any shorter period shall be calculated proportionately and where the amount due on which interest is payable is paid in parts, the interest shall be computed separately for each part. Hlustration:— Rs.15,000 payable as tax upto 1" June. 2003, are paid as follows: Rs.5.000 on 28" May, 2003, Rs.3,646 on 101 August, 2003, Rs.2,348 on 15"1 October. 2003 and Rs.4,006 on 2041 December, 2003, the interest payable on late payment shall be Rs.1,256 (rounded off), as shown below:— Amount paid Last date for ~~ Actual Delay in Interest payment date of number payable without payment of days on late interest payment 5,000 01-06-03 28-05-03 Nil Nil 3,646 01-06-03 10-08-03 70 127.61 2,348 01-06-03 15-10-03 136 319.33 4,006 01-06-03 20-12-03 202 809.21 + Total: 1,256.15