Section 25(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)(i)The amount of tax-(a)due where the returns were furnished without full payment of tax; or(b)assessed or re-assessed under sub-sections (4) and (5) of Section 21 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under clause (c) of sub-section (4) of Section 19; or(c)(i)assessed under sub-section (6) of Section 21 or Section 22 together with the interest and/or penalty, if any, directed to be paid thereunder; and(ii)the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under sub-clauses (b) and (c),shall be paid by the dealer or person in the prescribed manner by such date as may be specified in a notice in the prescribed form to be issued by the Commissioner for this purpose and the date to be so specified shall ordinarily be not less than thirty days from the date of service of such notice.
