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State of Chattisgarh - Section

Section 9 in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976

9. [ Payment of tax, penalty etc. [Substituted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]

(1)Every dealer shall pay the tax or penalty due from or imposed upon him, by challan in Form IX.[The payment may also be made electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II.] [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
(2)Every person liable to pay tax under sub-section (2) of Section 3, shall pay the tax or penalty due from or imposed upon him by challan in Form IX and shall pay such tax or penalty in the manner prescribed under the Vanijyik Kar Niyam for a dealer.] [Inserted by Notification No. F-10/32/2010/CT/V (52), dated 25-6-2010 (w.e.f. 1-7-2010).]