45. Recovery of the sum payable out of the refund due to the assessee

If an amount of tax or any other sum is payable by an assessee who is entitled to refund, the Assessing Authority may instead of issuing refund voucher to the assessee, pass an order in Form ST-46 directing the recovery of the sum payable out of the refund due to such assessee and send the refund voucher to the treasury alongwith a challan for deposit under the appropriate Head of Account. The receipted foil of the challan meant for the assessee shall be delivered to him alongwith a copy of the order of adjustment.