Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 47(1)] [Section 47] [Entire Act] State of Chattisgarh - Subsection Section 47(1)(b) in Chhattisgarh Value Added Tax Rules, 2006 (b)Where the amount for which the cheque or the refund payment order is issued exceeds rupees five thousand, such cheque or refund payment order shall be crossed and made "Account Payee".