Section 3A(1)(ii) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(ii)by such person who is notifiable to pay tax under the provisions of sub-section (1) of Section 31 at such rate not exceeding 20 per cent, as the State Government may, by notification, specify :