Section 45 in Chhattisgarh Value Added Tax Rules, 2006
45. Notice for recovery from third parties.
- Where the Commissioner or any Officer other than an Inspector appointed to assist him under Section 3 proceeds under Section 29 to recover any tax, interest, penalty or any other amount outstanding against a dealer from any other person from whom any amount is due to such dealer or who holds or may hold any money for or on account of such dealer, he shall issue a notice in Form 44.
