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[Cites 0, Cited by 0] [Section 48(1)] [Section 48] [Entire Act]

State of Madhya Pradesh - Subsection

Section 48(1)(a) in M.P. Vat Rules, 2006

(a)When an order directing the refund of any amount has been made by an Assistant Commercial Tax Officer or a Commercial Tax Officer, the Commercial Tax Officer and when such order is made by an Assistant Commissioner, the Assistant Commissioner shall, if the dealer desires payment in cash, issue to him a refund payment order in Form 39 for such amount as may remain after deducting any amount in respect of which a notice under sub-section (5) of Section 24 has been issued or which has to be adjusted under Rule 49.