Section 10 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
10. Payment of tax.
(1)The tax shall be paid in the manner hereinafter provided.(2)A person liable to pay the tax, shall, before furnishing return as required by subsection (2) of section 7, first pay into the Government treasury in the prescribed manner, the whole of the amount of tax due from him according to such return.(3)If a person liable to pay the tax furnishes a revised return in accordance with subsection (2) of section 7, and if such revised return shows that the amount of tax is larger than the amount of tax already paid or payable, he shall first pay into the Government treasury in the prescribed manner the additional amount of tax according to such revised return.(4)The amount of-(i)tax due where return has been furnished without full payment thereof, or(ii)difference in the tax assessed under section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and(iii)penalty (if any) levied under section 17shall be paid by the person into Government treasury by such date as may be specified in the notice issued by the Assessing Authority for this purpose, being a date not earlier than thirty days from the date of service of the notice.(5)Any tax or penalty which remains unpaid after the date specified in the notice for payment, shall be recoverable as an arrear of land revenue, and for that purpose all the Assessing Authority shall have and exercise all the powers of a Collector under the provisions of the Bombay Land Revenue Code, 1879 (Bombay V of 1879).
