Section 61(4)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994

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State of Madhya Pradesh - Subsection

Section 61(4)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994

(b)where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to;

(i)thirty three per cent, where the default relates to one quarter;

(ii)fifty per cent, where the default relates to two quarters; and

(iii)seventy five per cent, where the default relates to more than two quarters;

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State of Madhya Pradesh - Subsection

Section 61(4)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994