Section 52(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Where an order for the payment of interest on delayed refund under Rule 51 has been made, the Sanctioning Authority shall make payment of the interest by cheque :Provided that till such time the State Government approves of a scheme and lays down procedure for payment of the amount of interest by cheque, the Sanctioning Authority shall issue to the dealer an interest payment order in Form 49.
