section 26(4)
Section 26(4)
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
If any registered dealer who is required under sub-section (3) to pay the tax in advance furnishes the return under sub-section (1) of section 19 and pays the amount of tax in accordance with the provisions of sub-section (2) of section 25 on or before the date specified in the notice issued under sub-section (3) or satisfies the commissioner that the return had already been furnished by him by the date by which it was due, the said notice shall stand cancelled.
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