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[Cites 0, Cited by 0] [Section 19(5)] [Section 19] [Entire Act]

State of Chattisgarh - Subsection

Section 19(5)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)If on such verification it is found that the particulars given in the return or returns are not correct in so far as they relate to the application of the correct rate of tax, the calculation of tax or interest payable or claim of any deduction and input tax rebate, he shall by issue of a notice in the prescribed form require such dealer to make the payment of the additional amount of tax and or interest payable by him within the period specified in such notice.]