section 20
Grant of refund
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) Where the amount of tax, penalty, interest or any other sum paid by or on behalf of a dealer exceeds the amount chargeable under this Act, the Commissioner shall, on an application in the prescribed form by the dealer, refund the excess amount to such dealer, in the manner prescribed, or adjust such amount against any amount due from him, or against any amount due from him under the Central Sales Act, 1956. (2) Where the amount to be refunded is not adjusted as aforesaid, the Commissioner shall pay to the dealer simple interest at the rate of zero point five percent per month on the amount so refundable for the period commencing from the date next following the date of expiry of the period specified in sub-section (1) and ending with the date of the order of refund. (3) Where the amount to be refunded is not paid or adjusted within the period specified in sub-section (1), the Commissioner shall pay to the dealer simple interest at the rate of zero point five percent per month on the amount so refundable for the period commencing from the date next following the date of expiry of the period specified in sub-section (1) and ending with the date of the order of refund: Provided that the interest shall be paid for the period of not less than one month. (4) Nothing in this section shall entitle a dealer to a refund of any tax, penalty, interest or other sum where the amount of tax, penalty, interest or other sum has been determined on the basis of a self assessment or assessment which has not been challenged or modified in appeal, revision or any other proceeding before any authority or court.
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