S. 245 : Refunds-Set off of refunds against tax remaining payable-Recovery of tax-Must be given information regarding proposed adjustment-Strictures-For not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department Cost of Rs 50000 was imposed on the Assessing Officer to be deposited with the Rajasthan State Legal Services Authority. [S. 220(6), 222, 223, 246A, Customs Act, 1962 S. 129(e), 235(f), Art. 14, 19, 265]