Section 26(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Where any registered dealer fails to furnish any return for any period as required by sub-section (1) of Section 19 and fails to pay the tax payable for such period,-(a)the Commissioner may, if the tax payable by such dealer in a year docs not ordinarily exceed ten thousand rupees; and(b)the Commissioner shall, if the tax payable by such dealer in a year exceeds rupees ten thousand, require such dealer to pay such tax, in the manner laid down in the following sub-sections, in advance of an assessment which may be made under Section 21.
