Refund

(1) Where as a result of any order passed in appeal or other proceeding under this Act, - (a) refund of any amount becomes due to the assessee, such amount shall be refunded to him without interest; or (b) any further amount of tax is due from the assessee, such amount shall be collected in accordance with the provisions of this Act. (2) Where under any of the provisions of this Act a refund is due to any person, the Urban Land Tax Officer may in lieu of payment of the refund set off the amount to be refunded or any part of that amount against the sum, if any, remaining payable under this Act by the person to whom refund is due after giving an intimation in writing to such person of the action proposed to be taken under this section.