Section 31(1)(b) in Chhattisgarh Value Added Tax Rules, 2006
(b)a dealer fails to pay the tax assessed or penalty imposed on him or any other amount due from him within the time specified therefor in the notice of demand and the dealer has not obtained any order under sub-section (7) of Section 25 or has failed to pay tax or penally in accordance with the order passed under sub-section (6) thereof; or