Public receivables that have been collected and must be refunded for legal reasons shall be refunded by being set off against the due debts of the persons entitled to the public administration making the refund.
Of the amounts refunded from the general budget, the portions belonging to the special provincial administrations and the municipalities shall be withheld and set off by the Treasury from the shares to be allocated in the name and on account of these administrations in the year in which the refund and set-off is made.
Bringing an action for annulment:
Original Turkish text
MADDE 23
Tahsil edilip de kanuni sebeplerle reddi icabeden amme alacakları, istihkak sahiplerinin reddiyatı yapacak olan amme idaresine olan muaccel borçlarına mahsup edilmek suretiyle reddolunur.
Umumi bütçeden reddedilen paralar arasında hususi idarelerle belediyelere ait olan kısımları ret ve mahsup olunduğu senede bu idareler nam ve hesabına ayrılacak hisselerden Hazinece tevkif ve mahsup olunur.
İptal davası açılması: