Section 40 in Chhattisgarh Value Added Tax Rules, 2006
40. Recovery of tax, penalty, interest or any other sum payable under the Act.
- If al ter the expiry of the date fixed under Rule 39 or when the date is extended under sub-section (7) of Section 25 after the expiry of the extended date, any amount of tax, penalty, interest, fee or any other sum payable under the Act by a dealer or person assessed or reassessed, imposed or computed or payable, as the case may be, or any part thereof remains unpaid, the Assessing Authority shall apply to the Competent Authority to recover such amount as an arrear of land revenue.
