Section 37(4) in Tripura Value Added Tax Act, 2004
(4)(a)The amount of tax -(i)due where returns have been filed without full payment of tax due; or(ii)assessed under section 29, section 30 and section 31 less the sum already paid in respect of such period together with interest, if any, required to be paid and the penalty, if any, imposed to be paid under sub-section (5) of section 31 or subsection (2) of section 32.(b)the amount of penalty imposed under any provision of this Act not covered under sub-clause ii) of clause (a); or (c) any other dues under this Act.shall be paid by the dealer into Government Treasury by such date as specified in the demand notice.
