Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 48(4)] [Section 48] [Entire Act] State of Chattisgarh - Subsection Section 48(4)(c) in The Chhattisgarh Value Added Tax Act, 2005 (c)fifty per cent of such balance; where a penalty under Section 54 has been imposed;