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Adjustment of refund against tax

(1) Where, under the provisions of this Ordinance, the repealed Act, the Central Excises Act, 1944 (I of 1944), the Sales Tax Act, 1951(III of 1951), the Gift-tax Act, 1963 (XIV of 1963), the Wealth Tax Act, 1963 (XV of 1963), or the Customs Act, 1969, (IV of 1969), any refund is due to any person, the amount to be refunded or any part thereof, ...


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