Section 24(2)(b) in Chhattisgarh Value Added Tax Rules, 2006
(b)fails to pay any tax payable by him under the Act or under any earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (52 of 1976);