Section 10(3) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(3)If a person liable to pay the tax furnishes a revised return in accordance with subsection (2) of section 7, and if such revised return shows that the amount of tax is larger than the amount of tax already paid or payable, he shall first pay into the Government treasury in the prescribed manner the additional amount of tax according to such revised return.
