section 25
Payment and recovery of tax, interest penalty and other dues.
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) The tax payable for each year shall be paid in the manner hereinafter provided at such intervals as may be prescribed. (2) Before any registered dealer furnishes any return as required by sub-section (1) of section 19, he shall pay in the prescribed manner and time, the full amount of tax payable according to such return and the amount of interest under sub-section (4) of section 19, if any payable by him. (3) If the statement to be furnished under clause (b) of sub-section (1) of section 19 or a revised return furnished by a registered dealer in accordance with the provisions of sub-section (2) of the said section shows a higher amount of tax to be due than was shown in the original return or return, he shall pay the difference and the interest payable, if any, under sub-section (4) of section 19 in such manner and time as may be prescribed. (4) Notwithstanding anything contained in sub-section (2) or sub-section (3), where the registered dealer is the Central Government or a State Government or any of their departments, the commissioner may, subject to such terms and conditions as may be prescribed, permit such dealer to pay the amount of tax by book adjustment. (5) The amount of tax - (i) (a) due where the returns were furnished without full payment of tax, or (b) assessed or re-assessed under sub-sections (4) and (5) of section 21 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty, if any, directed to be paid under clause (c) of sub-section (4) of section 19, or (c) (i) assessed under sub-section (6) of section 21 or section 22 together with the interest and/ or penalty, if any, directed to be paid thereunder, and (ii) the amount of penalty, if any imposed or directed to be paid under any provisions of this Act not covered under sub-clause (b) and (c), shall be paid by the dealer or person in the prescribed manner by such date as may be specified in a notice in the prescribed form to be issued by the commissioner for this purpose and the date to be so specified shall ordinarily be not less than thirty days from the date of service of such notice. (6) Where on an admission of a first appeal or a second appeal, the appellate authority stays the recovery of any amount of tax assessed or penalty imposed and on a decision in such appeal by it the amount of tax or penalty so stayed has been maintained in whole or in part by it, the dealer shall be liable to pay interest under sub-section (4), of section 19 on such amount at the rate of 1.25 per cent per month for the period from the date on which the recovery of such amount was stayed by the appellate authority to the date of its payment after the decision in appeal. (7) If, for any reason, a dealer or person, is unable to pay the tax assessed, interest payable or levied or the penalty imposed on him under this Act or the tax payable by him in advance of assessment within the time specified therefor in the notice of demand, he may apply to the commissioner in writing to grant him further time for payment of such amount or to permit him to pay such amount in installments. Subject to such conditions and restriction as may be prescribed, the commissioner may grant further time to such dealer or person or allow him to pay such amount in installments on such conditions as he may deem fit to impose. Where any extension of time or permission to pay by installments is granted, the dealer or person shall be liable to pay interest on such amount from the last date on which the amount was due to be paid in accordance with such notice of demand. The interest shall be paid at fifteen per cent per annum for the period commencing from such last date. (8) Where a dealer or person does not pay the tax assessed or the interest levied or the penalty imposed on him or any other amount due from him under this Act within the time specified therefor in the notice of demand and the dealer or person, has not obtained any order under sub-section (7) or has failed to pay the amount in accordance with the order passed by the commissioner under sub-section (7), the commissioner shall, after giving the dealer or person a reasonable opportunity of being heard, direct that such dealer or person shall, in addition to the amount due, pay by way of penalty a sum equal to 1.25 per cent of such amount of tax, penalty or any other amount due, for every month, for the period for which payment has been delayed by him after the last date on which such amount was due to be paid.
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