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[Cites 0, Cited by 0] [Section 13(5)] [Section 13] [Entire Act]

State of Chattisgarh - Subsection

Section 13(5)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)Where the amount of tax or the amount of input tax rebate which a registered dealer is liable to pay under clause (a) is not adjustable towards any input tax rebate to his credit, such dealer shall be liable to pay on the amount of tax so payable interest at the rate of one per cent per month for the period commencing from the date of disposal of the goods in the manner stated in sub-clause (i) or sub-clause (ii) of clause (a) to the dale of its payment.