Section 11AA(3) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(3)Each return shall be accompanied by a treasury receipt challan in Form IX in respect of the payment of tax made. If the person fails to file the return or pay the tax due within the time prescribed in sub-rule (2), such person shall, alongwith the amount of tax, pay the interest at the prescribed rate.
