Section 45(9) in Telangana Value Added Tax Act, 2005
(9)Any person entitled to such sale proceeds shall, on application to the authority prescribed and upon sufficient proof, be paid the sale proceeds mentioned in sub-section (8), after deducting the expenses of the sale and other incidental charges and the amount of tax and penalty due in respect of the sale or purchase of the goods in question.Explanation: - For the purpose of this section, the explanation "said officer" means the officer-in-charge of the check-post or barrier or the officer empowered under subsection (2).
