Section 21(6) in Tripura Value Added Tax Rules, 2005
(6)Demand notice for the amount of tax and penalty due from dealers:(a)After an order of assessment is passed by the concerned Superintendent of Taxes under section 30 or 31 or 32 in respect of a dealer, such authority shall serve a notice in Form-XV on such dealer directing him to make payment of the amount of tax, penalty and interest, if any, due from such dealer by such date as may be specified in such notice.(b)The date to be specified for payment by a dealer in the notice referred to in clause (a) shall not ordinarily be less then thirty days after service of the notice:Provided that where on account of delay in service of the notice in Form-XV the dealer is denied of the minimum time of thirty days for compliance with such notice, he may, on application be allowed such further time as falls short of thirty days from the service of such notice.(c)The notice referred to in clause (b) shall also specify the date by which a dealer shall produce a receipted copy of challan of Government Treasury or of authorized bank as a proof of payment of tax, penalty and interest, if any, made according to such notice.
