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[Cites 0, Cited by 5] [Section 45(1)] [Section 45] [Entire Act]

State of Tamilnadu - Subsection

Section 45(1)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)any person who holds or may subsequently hold money for, or on account of the dealer or other person who has become liable to pay any amount due under this Act, to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice, (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the dealer or other person in respect of the arrears that have become payable under this Act or the whole of the money when it is equal to or is less than the arrears aforesaid.