Section 48(4)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, [fifteen] [Substituted 'ten' by C.G. Act No. 12 of 2016, dated 1.4.2016.] per cent of such balance;