Section 25(2) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(2)Permission to furnish an annual return shall not be granted to a dealer who -(a)is required to furnish monthly returns under Rule 20; or(b)fails to pay any tax payable by him under the Act or under any earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or(c)fails without sufficient cause to furnish returns under the Act; or(d)is convicted often offence punishable under the Act, or under any earlier law;
