Section 42(4) in Manipur Value Added Tax Act, 2004
(4)The amount of tax due shall be deemed as follows :-(a)(i)where returns have been filed without full payment of tax due; or(ii)tax assessed under section 34, section 35 and section 36 less the sum already paid in respect of such period together with interest, if any, required to be paid and the penalty, if any, imposed to be paid under sub-section (7) of section 36 or sub-section (1) of section 37;(b)the amount of penalty imposed under any provision of this Act not covered under sub clause (ii) of clause (a); or(c)any other dues under this Act.
