Section 79(2) in Manipur Value Added Tax Act, 2004
(2)Where such rectification has the effect of enhancing the tax liability or penalty, the Assessing Authority shall give the dealer or other person a notice of assessment or penalty and the dealer or other person shall pay the tax in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty the Assessing Authority shall issue refund of the excess tax or penalty paid, if any.Chapter - X Offences and Penalties
