Section 18(4)(a) in The M.P. Vat Act, 2002

[Cites 0, Cited by 12] [Section 18(4)] [Section 18] [Entire Act]

(a)If a dealer required to furnish return under sub-section (1),-

(i)fails to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of Section 24; or

(ii)furnishes a revised return under sub-section (2) showing a higher amount of tax to be due than was shown by him in the original return; or

(iii)[ fails to furnish return; or [Substituted by M.P. Act No. 8 of 2007.]

(iv)has furnished return or returns and the tax paid along with the return or returns is less than the tax as per accounts,]

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