Section 21(9)(b) in The Chhattisgarh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 21(9)] [Section 21] [Entire Act]

State of Chattisgarh - Subsection

Section 21(9)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)Where the assessment for any year of a registered dealer,-

(i)other than a registered dealer referred to in the proviso to sub-section (1); and

(ii)a registered dealer who has not furnished any return or returns for that year, is to be made under the provisions of sub-section (4) or sub-section (5) is not made within the time provided in sub-section (7) or within the time extended under sub-section (8), then,-

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State of Chattisgarh - Subsection

Section 21(9)(b) in The Chhattisgarh Value Added Tax Act, 2005