35. Returns
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36. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable
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37. Rate of interest
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38. Assessment of tax
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39. Re-assessment of tax
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40. Period of limitation for assessment
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41. Power of rectification of assessment or re-assessment in certain cases
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42. Payment and recovery of tax, penalties, interest and other amounts, issuance of clearance certificates
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43. Duties of Receivers
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44. Special provisions relating to companies
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45. Recovery of tax, penalty, or any other amount, from certain other persons
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46. Tax payable on transfer of business, assessment of legal representatives, etc
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47. Payment and disbursement of amounts wrongly collected by dealer as tax
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47-A. Rounding off of tax, etc
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48. Tax to be first charge on property
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49. Period of limitation for recovery of tax
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50. Payment of interest on refunds
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51. Power to withhold refund in certain cases
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52. Production and inspection of documents and powers of entry, search and seizure
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53. Establishment of check posts and inspection of goods in movement
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54. Transit of goods by road through the State and issue of transit pass
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55. Penalty in case of under-valuation of goods
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56. Liability to furnish information by certain agents
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57. Special evidential requirements relating to banks
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