Section 22(4) in Telangana Value Added Tax Act, 2005
(4)Any authority or person deducting any sum in accordance with [sub-section (3) or sub-section (3-A) or sub-section (3-B)] [Substituted by Act No.4 of 2009.] [or sub-section (3-C) or sub-section (3-D)] [Inserted by Act No.4 of 2015.] [or sub-section (3-E)] [Inserted by Act No.10 of 2016.] [or sub-section (3-F)] [Inserted by Act No.9 of 2017.] shall pay within the prescribed time, the sum so deducted to the credit of the State Government. If the authority or the person does not deduct or after deducting fails to pay tax as required by this section, he shall be deemed to have not paid the tax within the time under the provisions of the Act. In such case all the provisions of the Act including the provisions relating to interest shall apply mutatis mutandis to such unpaid tax.]
