Section 28(4) in Manipur Value Added Tax Act, 2004
(4)Every dealer required to file return under sub-section (1) or sub-section (2), shall pay the full amount of tax payable according to the return or the differential tax payable according to the revised return furnished, if any into the Government Treasury or in such other manner as may be prescribed, and shall furnish a receipt showing full payment of such amount along with the return or revised return, as the case may be.
