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[Cites 0, Cited by 0] [Section 47] [Entire Act]

State of Gujarat - Subsection

Section 47(5) in Gujarat Sales Tax Act, 1969

(5)Any tax or penalty which remains unpaid after the date specified in the notice for payment, or after the extended date of payment, and any instatement not duly paid, shall be recoverable a an arrear of land revenue.