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[Cites 0, Cited by 0] [Section 48(4)] [Section 48] [Entire Act]

State of Chattisgarh - Subsection

Section 48(4)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to,-