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[Cites 0, Cited by 0] [Section 42(4)] [Section 42] [Entire Act]

State of Manipur - Subsection

Section 42(4)(a) in Manipur Value Added Tax Act, 2004

(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;