Power to set off amount of refund against tax remaining payable

Where, under any of the provisions of this Act, a refund is found to be due to any person, the assessing authority or the appellate authority, as the case may be, may, in lieu of payment of the refund, set off, the amount to be refunded, or any part of that amount, against the plantation tax, if any, remaining payable by the person to whom the refund is due.