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[Cites 0, Cited by 2] [Section 44(1)] [Section 44] [Entire Act]

State of Gujarat - Subsection

Section 44(1)(b) in The Gujarat Value Added Tax Act, 2003

(b)any person who holds or may subsequently hold monies for or on account of such dealer, to pay to the Commissioner, either forthwith upon the monies becoming due or being held or within the time specified in the notice (but not before the monies becomes due or is held as aforesaid) so much of the monies as is sufficient to pay the amount due by the dealer in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount.