Section 74AA(2)(f) in The Chhattisgarh Vanijyik Kar Niyam, 1995

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State of Chattisgarh - Subsection

Section 74AA(2)(f) in The Chhattisgarh Vanijyik Kar Niyam, 1995

(f)If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns under the Chhattisgarh Commercial Tax Act, 1994 (No.5 of 1995) or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter of the year during which such application is made [....] [The word 'or is in arrears of any dues under the above Acts in respect of any period, for which he has been assessed to tax' omitted by Notification No.13, dated 14.05.2001.] he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns for the relevant quarter.

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State of Chattisgarh - Subsection

Section 74AA(2)(f) in The Chhattisgarh Vanijyik Kar Niyam, 1995