Section 12: Set-off

If a State at any time defaults in the payment to the Commissioh of any amount due from the State or the Federal Capital Territory, Abuja to the Commission under this Act, the Commission shall notify the President of the default. and thereafter the Federal Government may set off the amount in respect of which default is made in or towards the payment of any sum due from the Federal Government to such State or the Federal Capital Territory, Abuja and the Federal Government shall pay any Sum so set off to the Commission.