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[Cites 0, Cited by 0] [Section 27(1)] [Section 27] [Entire Act]

State of Himachal Pradesh - Subsection

Section 27(1)(b) in The Himachal Pradesh Value Added Tax Act, 2005

(b)any person who holds or may subsequently hold any money for or on account of such dealer, to pay into the Government treasury in the manner specified in the notice issued under this sub-section, so much of the money as is sufficient to pay the amount due from the dealer in respect of the arrears of the tax, interest and penalty under this Act.