Section 60(6) in Meghalaya Value Added Tax Act, 2003
(6)Any amount of money, which a person is required to pay under sub-section (1) or for which he is personally liable under sub-section (4), shall, if it remains unpaid, be recoverable in the same manner as provided under Section 107;Provided that nothing in this Section shall operate to affect any action taken or prevent any action that may be or is being taken under section 48 for recovery from the dealer the amount due from him.
