Section 36(1) in Meghalaya Value Added Tax Act, 2003
(1)If a dealer required to file return under sub-section (1) or sub-section (2) of section 35(a)Fails without sufficient cause to pay the amount of tax as per the return for any tax period; or(b)Furnished a revised return under subsection (3) of section 35 showing a higher amount of tax to be done than was shown by him in the originals return; or(c)Fails to furnish return;(d)Fails to pay tax payable by him according to the return; or(e)Fails to pay the different of the amount of tax according to the revised return; or(f)Fails to pay tax payable for the period for which he has failed to furnish the return;(g)Such dealer shall be liable to pay interest in respect thereof at the rate of 2% per month from the date tax payable has become due to the date of its payment or the date of order of assessment, whichever is earlier.
