Refund

(1) [Verbatim content from supplied page 9] (1) Any person or employer aggrieved by an order passed under this Act may, within the prescribed period, prefer an appeal to such authority as may be prescribed: (a) If the appellant has disputed the liability to pay tax, he may prefer an appeal after paying the admitted amount of tax. (b) If the appellant has disputed the amount of tax assessed, he may prefer an appeal after paying the tax as assessed or such portion thereof as the appellate authority may direct. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, annul or modify the order appealed against. (3) No appeal shall be entertained unless it is filed within the prescribed time. (4) The appellate authority may stay the recovery of the tax or penalty pending the disposal of the appeal. (5) An order passed in appeal shall be final and binding. (6) The appellate authority may, for the purpose of the appeal, summon and enforce the attendance of any person and examine him on oath, or compel the production of any document. (1) Notwithstanding anything contained in any Law or contract ro the contrary, the Commissioner or the prescribed authority may. by notice in writing, a copy of which shall be forwarded to the assessee at his last address known to the prescribed authority, require: (a) any person from whom any amount of money is due, or may become due to an assessee on whom notice of demand has been served under this Act; or (b) any person who holds or may subsequently bold money for or on account of such assessee, to pay the prescribed authority, either forthwith upon the money becoming due or being held at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount. Explanation: For the purpose of this section, the amount of money due to an assessee from, or money held for or on account ofan assessee by, any person shall be calculated after deducting therefrom such claims if any lawfully subsisting, as may have fallen due for payment by such assessee to such person. (1) Notwithstanding anything contained in any Law or contract to the contrary, the Commissioner or the prescribed authority may, by notice in writing, a copy of which shall be forwarded to the assessee at his last address known to the prescribed authority, require: (a) any person from whom any amount of money is due, or may become due to an assessee on whom notice of demand has been served under this Act; or (b) any person who holds or may subsequently hold money for or on account of such assessee, to pay the prescribed authority, either forthwith upon the money becoming due or being held at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount. Explanation: For the purpose of this section, the amount of money due to an assessee from, or money held for or on account of an assessee by, any person shall be calculated after deducting therefrom such claims if any lawfully subsisting, as may have fallen due for payment by such assessee to such person. (2) The Commissioner or the prescribed authority may amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee and the receipt of the prescribed authority shall constitute a good and sufficient discharge of the liability of such a person, to the extent of the amount referred to in the receipt. (4) Any person discharging any liability to the assessee after receipt of the notice referred to in this section, shall be personally liable to the prescribed authority to the extent of liability discharged, or the extent of the liability of the assessee for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority that the sum demanded or any part thereof is not due by him to the assessee or that he does not hold any money for or on account of the assessee then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the prescribed authority. (6) Any amount of money which a person is required to pay to the prescribed authority or for which he is personally liable to the prescribed authority under this section, shall if it remains unpaid be recoverable as an arrear of land revenue.