Interest on delayed refund 58" in the Table of Contents on page 2.

Power to withhold refund in certain cases Power to withhold refund in certain cases.—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 Commissioner is of the opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may, with the previous approval of the State Government, withhold the refund till such time as the Commissioner may determine.