149. Refund on the basis of orders in appeal.-

149. Refund on the basis of orders in appeal.- 

Where, as a result of any order passed  in  appeal  or  other  proceeding  under  this  Ordinance,  refund  of  any amount becomes due to an assessee, the Deputy Commissioner of Taxes shall, ¹[refund the amount, unless set off against tax or treated as payment of tax as per provisions of section 152,] to ²[the assessee, ³[within sixty days] from the date  on  which the  refund has  become  due]  without his  having  to  make  any claim in that behalf.

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¹Subs. for "except as otherwise provided in this Ordinance, refund the amount" by F.A. 1995
²Subs. for "the assessee" by F.A. 1992 re-subs. for "within thirty days" by F.A. 1996
³Subs. for the words "within thirty days" by F.A. 1996

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