Section 27(2) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(2)The tax or penalty, as the case may be, payable by a registered dealer under sub-section (3) of Section 9 for contravention of the restrictions and conditions laid down in sub-rule (1) or the provisions of sub-section (2) of the said Section shall be paid by him along with the tax payable according to his return in Form 12.
