104. Adjustment of refund against tax:-

Where, under the provisions of this Ordinance, the repealed Act, the Sales Tax Act, 1951 (III of 1951), the Gift-tax Act, 1963 (XIV of 1963), or the Wealth Tax Act, 1963 (XV of 1963), any refund is due to any person, the amount to be refunded or any part thereof, may be set off against the tax payable by that person under this Ordinance, or the repealed Act.